Doktorarbeit / Dissertation, 2022
338 Seiten, Note: 100
The research aims to analyze the implementation of IFRS in the Indian banking sector, specifically focusing on the banks in Dumka City, Jharkhand. The study investigates the perceived benefits and challenges of implementing IFRS, examines how the stakeholders, particularly depositors, investors, and employees, are affected, and assesses the extent of IFRS usage in the selected banks. The study also explores the benefits for regulators when making decisions about individual accounts and unlisted company groups. Additionally, the study develops a model to reflect the depositors' trust-distrust in the selected banks and tests hypotheses related to the impact of demographic variables on stakeholders' perceptions of IFRS.
The first chapter introduces the research by providing a background on IFRS, highlighting its relevance for the Indian banking sector, and identifying a research gap. The chapter also outlines the research objectives, methodology, data sources, limitations, and future research opportunities. The second chapter delves into the literature, providing a comprehensive review of previous studies on IFRS adoption in India and other countries. It examines the benefits, challenges, and the impact of IFRS on financial reporting quality, comparability, and transparency. The third chapter focuses on IFRS, providing a brief review of its history, opportunities, and challenges. It discusses the potential benefits and challenges of adopting IFRS in the banking sector, particularly in the context of the ongoing pandemic. The fourth chapter provides a detailed analysis of the benefits and challenges of implementing IFRS in the Indian banking sector, using primary data collected through surveys of chartered accountants. The analysis explores the perceived advantages and disadvantages of IFRS adoption, highlighting key areas of concern. The fifth chapter introduces Group Recommender Systems (GRS), explaining how they can be used to personalize recommendations for individual users or groups. The chapter discusses the potential benefits of GRS in the banking sector, particularly in addressing information overload, fraudulent information, and improving customer experience. The sixth chapter presents the empirical findings of the study, analyzing primary data collected from employees, depositors, and investors in Dumka City. The analysis identifies key factors that influence stakeholders' perceptions of IFRS and the implementation of the Group Recommender System. The seventh chapter concludes the thesis, summarizing the key findings, highlighting the contribution of the study to the understanding of IFRS adoption in the Indian banking sector, and suggesting future research areas.
This research focuses on the implementation of International Financial Reporting Standards (IFRS) in the Indian banking sector, particularly emphasizing the role of stakeholders and utilizing a unique approach based on the Group Recommender System (GRS). The study considers key parameters such as staff adequacy, training strategy, employee benefits, awareness and efficiency, trust-distrust syndrome, and transparency in the banking system. It investigates the impact of IFRS adoption on the banking sector's financial stability, performance, and growth, particularly in light of the increasing prevalence of Non-Performing Assets (NPAs).
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