OPTIMAL CAPITAL STRUCTURE DETERMINATION: ASSESSING THE IMPACT ON FINANCIAL PERFORMANCE OF BSE LISTED COMPANIES ACROSS IGAAP AND IND AS PERIODS

Sai Suman Bussa; Dr Humera Fatima

OPTIMAL CAPITAL STRUCTURE DETERMINATION: ASSESSING THE IMPACT ON FINANCIAL PERFORMANCE OF BSE LISTED COMPANIES ACROSS IGAAP AND IND AS PERIODS

Authors: Sai Suman Bussa, Dr Humera Fatima

Unique Paper ID: 167043
Volume: 10
Issue: 7
PageNo: 552-561

Keywords: Capital Structure Financial Performance BSE Listed Companies IGAAP Accounting Standards and Empirical Analysis etc.

Abstract:
This research paper explores the intricate dynamics of capital structure decisions in financial management, focusing on their impact on the financial performance of companies listed on the Bombay Stock Exchange (BSE) during different reporting periods governed by Indian Generally Accepted Accounting Principles (IGAAP) and Indian Accounting Standards (Ind AS). The primary objectives of the study are twofold: firstly, to examine the relationship between capital structure and financial performance indicators such as Return on Equity (ROE) and Return on Assets (ROA) during the IGAAP period; and secondly, to assess the same relationship during the Ind AS period. "Through these objectives, the study aims to shed light on the influence of capital structure choices on the profitability and operational efficiency of BSE-listed firms under varying accounting standards.'' To achieve these objectives, the study formulates several hypotheses. Firstly, it proposes hypotheses to test the significance of capital structure on financial performance indicators (ROE and ROA) during both the IGAAP and Ind AS periods. Specifically, the hypotheses aim to ascertain whether capital structure decisions have a statistically significant impact on the financial performance metrics of BSE-listed companies across these distinct reporting periods. By formulating and testing these hypotheses, the study seeks to provide empirical evidence regarding the relationship between capital structure choices and financial performance, offering insights into the efficacy of different funding strategies in maximizing firm profitability and shareholder wealth. In summary, this research paper endeavors to contribute to the scholarly discourse on capital structure decision-making by examining its implications for the financial performance of BSE-listed companies under different accounting standards. Through a rigorous analysis of objectives and hypotheses, the study aims to deepen our understanding of how capital structure decisions influence firm profitability and value in the dynamic context of the Indian capital market.

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Cite This Article

ISSN: 2349-6002
Volume: 10
Issue: 7
PageNo: 552-561

OPTIMAL CAPITAL STRUCTURE DETERMINATION: ASSESSING THE IMPACT ON FINANCIAL PERFORMANCE OF BSE LISTED COMPANIES ACROSS IGAAP AND IND AS PERIODS

Available: https://ijirt.org/Article?manuscript=164982

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Impact Factor
8.01 (Year 2024)

UGC Approved
Journal no 47859

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