IMPACT OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY, INVESTOR CONFIDENCE AND CORPORATE GOVERNANCE

Authors

  • Vaishanavi Joshi Student, MBA, Guru Nanak Dev Engineering College, Bidar, Karnatak, India
  • Shivani Student, MBA, Guru Nanak Dev Engineering College, Bidar, Karnatak, India
  • Narayan Student, MBA, Guru Nanak Dev Engineering College, Bidar, Karnatak, India
  • Abhishek Student, MBA, Guru Nanak Dev Engineering College, Bidar, Karnatak, India
  • Mahesh Kumar M Associate Professor, MBA, Guru Nanak Dev Engineering College, Bidar, Karnatak, India

Keywords:

IFRS, Financial Reporting Quality, Investor Confidence, Corporate Governance, Ind AS

Abstract

Global accounting standards are essential for financial transparency and international integration. International Financial Reporting Standards affect financial reporting, investor trust, and corporate governance, according to this study. Secondary data and finance expert surveys were employed in the mixed-method investigation. The results show that IFRS improves financial statement comparability, reliability, and transparency. Reduced knowledge asymmetry boosts investor trust and firm governance through stricter disclosure standards. However, implementation costs, complexity, and skilled staff remain challenges. According to the report, IFRS adoption has long-term benefits that can be maximized by strong regulatory support and capacity expansion.

References

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Additional Files

Published

01-06-2026

How to Cite

Vaishanavi Joshi, Shivani, Narayan, Abhishek, & Mahesh Kumar M. (2026). IMPACT OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY, INVESTOR CONFIDENCE AND CORPORATE GOVERNANCE. International Educational Journal of Science and Engineering, 9(05), 541–545. Retrieved from https://iejse.com/journals/index.php/iejse/article/view/382

Issue

Vol. 9 No. 05 (2026): SPECIAL ISSUE MAY - NATIONAL CONFERENCE ON EMERGING TRENDS IN ENGINEERING, TECHNOLOGY AND MANAGEMENT

Section

Articles

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