STUDY ON RECENT TRENDS IN CORPORATE REPORTING
DOI:
https://doi.org/10.29121/shodhkosh.v5.i3.2024.3791Keywords:
Corporate, Reporting, Globalisation, Convergence, Recent Trends, Companies Act, Disclosures.Abstract [English]
There is a lot of divergence between corporate reporting practices of various companies. The main reason for this divergence is globalisation, whereby the whole global economy has come under one single roof. While the earlier practices adopted by companies for domestic reporting were more simple, nowadays due to convergence, these reporting practices have become much more detailed and complex. This paper aims to explore the recent trends in corporate reporting practices that provide a medium of communication with various users of corporate information. With these practices the scope of mandatory publication by the companies would be expanded. Policies that are economical and add value to corporate reports should be encouraged so as to enhance the usefulness of these reports to both internal and external users.
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