01
Original Article
Open Access
Impact of IFRS on the Financial Statements of Select IT Companies in India
Vidya Chandrasekar, D. N. S. Kumar
· pp. 7–18
DOI: 10.17010/ijf/2017/v11i5/114244
Globalization of economies and shift in financial environment from the traditional bank based one to a market based one necessitated a uniform financial reporting language across countries to facilitate comparisons. This resulted in the establishment of International Accounting Standard Board …
Keywords:
International Financial Reporting Standards (IFRS), Financial Markets, Convergence
02
Original Article
Open Access
An Analysis of Black Income in India
Ritika Aggarwal
· pp. 19–29
DOI: 10.17010/ijf/2017/v11i5/114246
Black income comprises of a very significant and fast growing element of India's economy. The various social, political, and economic consequences of black operations are very serious and have already affected most walks of life and economic activities. This paper …
Keywords:
Black Income, Tax Evasion, Smuggling, Bribery, Income Tax
03
Original Article
Open Access
Demonetization to E-Monetisation in India : The Way Forward
T. Narayanaswamy, A. P. Muthulakshmi
· pp. 30–39
DOI: 10.17010/ijf/2017/v11i5/114249
The study threw light on various events that happened after demonetization of 500 and 1000 rupee notes in India after November 8, 2016. The information required for the study was collected from media reports. In the first section of the …
Keywords:
Demonetization, Implications, Cashless Economy, Ideology of Arthakranthi
04
Original Article
Open Access
Relative Performance Analysis of Scheduled Commercial Banks in India : A CAMEL Model Approach
Shilpa Sahota, Babli Dhiman
· pp. 40–57
DOI: 10.17010/ijf/2017/v11i5/114251
For sustaining a healthy financial system, it is mandatory to analyze banks frequently for recognition of their strengths and removal of potential vulnerabilities. Banks act as fuel for smooth and efficient functioning of a nation's financial system. The purpose of …
Keywords:
CAMEL Model, Scheduled Commercial Banks, Relative Performance, Post-Liberalization, Reserve Bank of India G2, G20, G21, G28, G210