Dr. Sakshi Bathla is an Assistant Professor of Accounting & Finance at LM Thapar School of Management, Thapar Institute of Engineering & Technology (AACSB Accredited). She holds a Ph.D. in Accounting & Finance from IIT Roorkee and has prior industry experience as an Audit Analyst at Deloitte & Touche. Her research focuses on International Financial Reporting Standards (IFRS), Ind-AS, accounting quality, sustainable financial reporting, stakeholder theory, and emerging areas such as AI-enabled finance. She has authored numerous publications in high-impact international journals, including Heliyon and Accountancy Business and the Public Interest, and has presented her research at leading global conferences across the USA, UK, Europe, China, and India. A Commonwealth Scholar, Dr. Bathla has also held academic engagements at Sheffield Hallam University, UK, and actively contributes to international collaborations, research projects, and academic leadership in accounting and finance

 Gauging the Impact of IFRS Implementation on the Financial Reporting System of Global South countries :  About 160 countries around the world have given their consent to adopt IFRS. The present paper recounts the major financial reporting developments in Global South countries from the past to the mandatory convergence or adoption. It also assesses the quantitative and qualitative impact of IFRS converged standards on the five key parameters (Networth, Revenue, EBITDA, PAT and Taxes) for large-cap listed companies from seven major industries (Automobiles & Ancilliaries, Chemicals/Fertilisers/Pharmaceuticals, Infrastructure/Real Estate, Oil & Gas/Energy, Retail, IT/ITES, Telecom/Media/Entertainment). The study found that Net worth and EBITDA are the most dynamic parameters affected post-IFRS implementation. This study also provides a qualitative analysis to explain the changes in these parameters highlighted by the quantitative analysis. This paper thus evaluates financial reporting reforms and contributes to the ongoing debate on whether emerging economies should adopt IFRS.