Critical Analysis of Accounting Standards Vis-À-Vis Corporate Governance Practice in India

Abstract
Good Corporate Governance ensures better corporate performance, relationship with stakeholders, where the proper practice of Accounting Standards assumes immense importance at micro level, as effective disclosure leads to shareholders’ wealth maximisation and at macro level, they are essential to the efficient functioning of the economy because decisions about the allocation of resources/investment rely on credible, concise, transparent, comparable and understandable financial information about the corporate operations and financial position.

 

Keywords: Accounting Standards India, Corporate Governance
JEL Classification: M41, G34

Download from SSRN:

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=712461

 

 

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