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

18 Pages Posted: 6 Jan 2007

Date Written: January 2007

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

Suggested Citation

Sapovadia, Vrajlal K., Critical Analysis of Accounting Standards Vis-À-Vis Corporate Governance Practice in India (January 2007). Available at SSRN: https://ssrn.com/abstract=712461 or http://dx.doi.org/10.2139/ssrn.712461

Vrajlal K. Sapovadia (Contact Author)

Shanti Business School (SBS) ( email )

Opp. Vral Gardens, Off S. P. Ring Road
Shela
Ahmedabad, Gujarat 380058
India

HOME PAGE: http://www.shantibschool.edu.in

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