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Earning Power Capabilities under GAAP and IFRS (A Case Study of Satyam And Infosys)


  • Prof. Pramod Kumar

    () (Head, Department of Accountancy & Law and Dean, Faculty of Commerce, D.E.I. Deemed University, Dayalbagh, Agra.)

  • Rakesh Kumar

    () (Research Scholar, Department of Accountancy & Law, Faculty of Commerce, DEI Deemed University, Dayalbagh, Agra.)


India is going for the adoption of the IFRS from 01-04-2011 but a common conjecture is that after adopting the international financial reporting standards may revolutionize the profitability analysis and may also change the earning power of the companies. In the study an empirical research on the effects of the IFRS-adoption on the earning power of the company by selecting Satyam Computer Services Ltd and Infosys Technologies Ltd, two giants of Information technology and both are listed in the BSE, NSE NYSE. The study also discussed the causes of the change in the earning power under the IFRS and Indian GAAP.

Suggested Citation

  • Prof. Pramod Kumar & Rakesh Kumar, 2009. "Earning Power Capabilities under GAAP and IFRS (A Case Study of Satyam And Infosys)," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 4(2), pages 31-36, October.
  • Handle: RePEc:jct:journl:v:4:y:2009:i:2:p:31-36

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    stress; employee attraction; pressure; turnover; retention strategies;

    JEL classification:

    • A0 - General Economics and Teaching - - General
    • C0 - Mathematical and Quantitative Methods - - General


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