01
Original Article
Open Access
Evaluation of the Impact of IND AS 113 Fair Value Measurement on Financial Statements
Ambrish Gupta
· pp. 7–22
DOI: 10.17010/ijf/2018/v12i11/138194
Fair value is the mantra of today in financial reporting across borders. In India also, the Institute of Chartered Accountants of India (ICAI) converged its accounting standards with IFRSs and accordingly, corporate financial statements beginning accounting year 2016-17 started disclosing …
Keywords:
Block Deal, Historical Cost, Fair Value, FASB, Financial Reporting, ICAI, IFRS, Ind AS, Measurement Bases
02
Original Article
Open Access
Modeling Symmetric and Asymmetric Volatility in the Indian Stock Market
R. Amudha, M. Muthukamu
· pp. 23–36
DOI: 10.17010/ijf/2018/v12i11/138196
The term leverage effect refers to the observed relationship between an asset's volatility to be negatively correlated with the asset's returns. The study intended to find whether the volatility tendency increased when the stock markets experienced a fall and attempted …
Keywords:
Volatility, Leverage Effect, GARCH Models, Indian Stock Market, NSE
03
Original Article
Open Access
GST in India : Performance of Companies After One - Year of Roll Out
Shalini Shukla, Ram Singh
· pp. 37–48
DOI: 10.17010/ijf/2018/v12i11/138197
There is mixed anticipation and different responses on GST from manufacturers, service providers, and different market intermediaries. There is lack of such studies, specifically in the context of India, that provide any empirical support on either positive or negative impact …
Keywords:
GST, Pre-Post Analysis, India, Goods and Services Tax, Performance, BSE
04
Original Article
Open Access
A VECM Approach to Explain Dynamic Alliance Between Stock Markets
Neeraj Nautiyal, P. C. Kavidayal
· pp. 49–64
DOI: 10.17010/ijf/2018/v12i11/138203
This paper attempted to examine the extent of cross - country returns and comovement between the stock markets of six developed benchmark countries (USA, UK, Japan, Germany, France, and Hong Kong) and five emerging benchmark countries (Russia, India, China, Malaysia, …
Keywords:
Stock Market Linkage, Integration, Financial System, Diversification, Developing And Developed Markets, Causality