Corporate Reporting Practices, Its Reliability--- An Introspection (Record no. 50913)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01998nam a2200157 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190115122349.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190115b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Das, Pradip Kumar |
| 9 (RLIN) | 32903 |
| 245 ## - TITLE STATEMENT | |
| Title | Corporate Reporting Practices, Its Reliability--- An Introspection |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 57-65 p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Corporate financial reporting is a system of communications between the management and the user groups of financial statements for the purpose of reporting the results of the business activities of a corporate enterprise and also to demonstrate the credibility, accountability and reliability of its working. The quality of information available to users in turn, leads to a more efficient allocation of resources in the economy of a country. The basic need for disclosure is to provide information relevant for making investment decisions and for exercising control over the management. The study of the management to convey reliable information is fulfilled by applying generally accepted accounting principles appropriate to the undertaking. Annual reports of companies should be more informative with a view to bringing out the salient features relating to their workings and performances. However, the disclosure of information through corporate annual reports has undergone important changes from time to time.<br/>The corporate financial reporting which in the present context has attained a place of prime importance suffers from certain limitations and invites questions about its reliability. This paper is a modest attempt to highlight the corporate reporting practices followed in our country. A cursory glance of the study shows limitation along with reliability of the reporting practices and suggests measurers to overcome the same. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | corporate financial reporting |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29506 |
| Host Itemnumber | 72990 |
| Main entry heading | Research Development Association, Jaipur |
| Place, publisher, and date of publication | Jaipur Research Development Association, |
| Other item identifier | 5559587 |
| Title | JOURNAL OF ACCOUNTING AND FINANCE |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 15/01/2019 | Vol 32, No 1/ 5559587JA6 | 5559587JA6 | 15/01/2019 | 15/01/2019 |