Impact Analysis of Indian Financial Reporting Standards on Corporate Governance

Authors

  • Dr. Tapan Kumar Bhadviya

Keywords:

Ind AS, Indian Financial Reporting Standards, corporate governance, earnings quality, disclosure, difference-in-differences

Abstract

This study examines the impact of the adoption of Indian Financial Reporting Standards (Ind AS) on corporate governance outcomes in listed Indian firms. Using a mixed-method approach — panel data empirical analysis complemented by case evidence and regulatory-review synthesis — the paper investigates whether Ind AS adoption improved transparency, earnings quality, board monitoring effectiveness, ownership disclosures, and market discipline.

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Published

2018-05-21

How to Cite

Dr. Tapan Kumar Bhadviya. (2018). Impact Analysis of Indian Financial Reporting Standards on Corporate Governance. Eduzone: International Peer Reviewed/Refereed Multidisciplinary Journal, 7(1), 152–163. Retrieved from https://www.eduzonejournal.com/index.php/eiprmj/article/view/838

Issue

Vol. 7 No. 1 (2018): Volume 7, Issue 1

Section

Articles