000			01998nam a2200157 4500
999			_c50913 _d50913
003			OSt
005			20190115122349.0
008			190115b ||||| |||| 00| 0 eng d
100			_aDas, Pradip Kumar _932903
245			_aCorporate Reporting Practices, Its Reliability--- An Introspection
300			_a57-65 p
520			_aCorporate 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. 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			_acorporate financial reporting
773	0		_029506 _972990 _aResearch Development Association, Jaipur _dJaipur Research Development Association, _o5559587 _tJOURNAL OF ACCOUNTING AND FINANCE
942			_2ddc _cJA-ARTICLE