Corporate Governance and Accounting Standards in India: An Empirical Study on Practices

14 Pages Posted: 13 Jun 2004

Date Written: February 10, 2004

Abstract

The good Corporate Governance ensures the better corporate performance and better relationship with stakeholders, where the proper practice of accounting standards assumes a lot of importance as it leads to the effective disclosure thus, good Corporate Governance. Hence, the practice of proper accounting standards is more relevant issue of good Corporate Governance. In India, the infancy stage of accounting standards gives more scope for the personal discretion, hence, the disclosure is ineffective. In view of the liberalization and globalization of the Indian economy, the formulation, development and practice of the proper accounting standards and reduction of the gap between Indian and International Accounting Standards are very much needed to ensure a good Corporate Governance.

Keywords: Relevance, Study, Standards in Oman, Practices, Issues, Suggestions.

JEL Classification: G34, M41, M44, M45, M47

Suggested Citation

Kanukuntla, Shankaraiah and Rao, Dabbeeru Neelakanteswar, Corporate Governance and Accounting Standards in India: An Empirical Study on Practices (February 10, 2004). Available at SSRN: https://ssrn.com/abstract=501242 or http://dx.doi.org/10.2139/ssrn.501242

Shankaraiah Kanukuntla (Contact Author)

Osmania University ( email )

Tarnaka
Hyderabad, Andhra Pradesh 500 007
India

Dabbeeru Neelakanteswar Rao

Lingaya's University ( email )

Jasana Road
Nachauli
Old Faridabad, Haryana 121002
India
+919971510666 (Phone)

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