Leadership in Corporate Reporting Policy at Tata Steel

Posted: 10 Feb 2012

See all articles by Karthik Ramanna

Karthik Ramanna

University of Oxford - Blavatnik School of Government

Rachna Tahilyani

Harvard Business School, India Research Center

Date Written: May 27, 2011

Abstract

The case describes the challenges faced by Tata Steel, India's largest private-sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India. The case then focuses on how companies in emerging markets might represent their interests at the IASB, the standard-setting body for IFRS.

Learning Objective: The case illustrates the challenges faced by multinationals in emerging markets as those markets transition to IFRS. It also discusses the role for leadership by multinational corporations in setting IFRS.

Suggested Citation

Ramanna, Karthik and Tahilyani, Rachna, Leadership in Corporate Reporting Policy at Tata Steel (May 27, 2011). Harvard Business School Accounting & Management Unit Case No. 111-028, Available at SSRN: https://ssrn.com/abstract=2002055

Karthik Ramanna (Contact Author)

University of Oxford - Blavatnik School of Government ( email )

Radcliffe Observatory Quarter
Oxford, Oxfordshire OX2 6GG
United Kingdom

Rachna Tahilyani

Harvard Business School, India Research Center ( email )

Mahindra Towers, 5th Floor, B Wing
Worli
Mumbai, 400018
India

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