Acta Universitatis Danubius. Œconomica, Vol 10, No 1 (2014)

Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers and Acquisitions: A Statistical Analysis of Indian and Chinese Companies

Ibrahim Mert


Objectives: The purpose of this quantitative study was to examine the links between IFRS adoption status, M&A tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border M&A activity initiated from these countries should be expected.

Prior Work: This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors’ books were related to this paper.

Approach: During the study it was focused to collect information observation through published academic books and articles.

Results: Some questions raised by the increased tempo of cross-border M&A activity are as follows: (a) What are the differences between Indian and Chinese companies’ perceptions of IFRS costs and benefits? (b) What are the differences between IFRS adopters and IFRS non-adopters in perceptions of IFRS costs and benefits?

Implications: This study identified some significant differences between Indian and Chinese companies’ perceived IFRS costs and benefits, centering on the role that management accounting played for Chinese companies. Additionally, there were significant differences between how IFRS adopters and non-adopters perceived IFRS in terms of statement simplification, global credibility, and investor attractiveness.  

Value: This study provides a statistical analysis for the IFRS adaption process of Indian and Chinese companies for the cross-border merger and acquisition actions.


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