All Outputs (2)

The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence) (2018)
Thesis
Lakshminarayan, S. The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence). (Thesis). SOAS University of London

The International Accounting Standards Board (IASB) has persistently rejected a role for asymmetric prudence (conservatism) in its Conceptual Framework (CF) while simultaneously acknowledging its selective relevance in standard setting, thus presenti... Read More about The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence).

Market fundamentalism in the age of ‘haute finance':The enclosing of policy space in‘emerging’ India (2017)
Journal Article
Lakshminarayan, S. Market fundamentalism in the age of ‘haute finance':The enclosing of policy space in‘emerging’ India. Ephemera, 17(4), 849-865

The rise of the Emerging Market is a remarkable exemplar of an idea that originated and was socialized in Western financial markets during the 1980s. It has since gained rapid, wider normative status with respect to a particular set of beliefs that m... Read More about Market fundamentalism in the age of ‘haute finance':The enclosing of policy space in‘emerging’ India.