THE IMPACT OF IFRS CONVERGENCE ON THE FINANCIAL PERFORMANCE OF INDIAN IT SECTOR: A CASE STUDY OF WIPRO LTD

Authors

  • Prof. B.B.L Das Professor & Dean, Faculty of Commerce, L.N. Mithila University, Darbhanga, Bihar
  • Abhinna Srivastava Assistant Professor, Dept of Commerce, K.S College, Darbhanga and Research Scholar, Dept of Commerce and Business Administration, L.N. Mithila University, Darbhanga, Bihar.

Keywords:

IFRS Convergence, Indian IT Sector, Wipro ltd, Financial Performance

Abstract

The purpose of this study is to investigate the impact of International Financial Reporting Standards (IFRS) convergence on the financial performance and reporting of Wipro Ltd., a leading IT company in India. The study analyzes financial data from 2015 to 2021, comparing pre- and post-IFRS convergence periods. The results indicate that IFRS convergence has significantly affected Wipro's financial reporting, improving the quality and comparability of financial information. The findings provide insights into the implications of IFRS convergence for the Indian IT sector.

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How to Cite

Prof. B.B.L Das, & Abhinna Srivastava. (2023). THE IMPACT OF IFRS CONVERGENCE ON THE FINANCIAL PERFORMANCE OF INDIAN IT SECTOR: A CASE STUDY OF WIPRO LTD. EPRA International Journal of Research and Development (IJRD), 8(4), 52–58. Retrieved from https://eprajournals.net/index.php/IJRD/article/view/1797

Issue

Vol. 8 No. 4 (2023): EPRA International Journal of Research and Development (IJRD)

Section

Articles