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Corporate Attributes and Compliance of Accounting Standards in India: An Empirical Study

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  • Subhash Chander
  • Dinesh Kumar

Abstract

This study empirically examines the impact of select key characteristics of non-financial companies on the degree of compliance with disclosure requirements of accounting standards in their annual reports. The results obtained with the use of multiple regression model showed that size, profitability, listing category, domicile status and audit firms had significant positive impact on the level of disclosure compliance of accounting standards. On the contrary, age and leverage were found to have less influence.

Suggested Citation

  • Subhash Chander & Dinesh Kumar, 2007. "Corporate Attributes and Compliance of Accounting Standards in India: An Empirical Study," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(4), pages 36-51, October.
    • Handle: RePEc:icf:icfjar:v:06:y:2007:i:4:p:36-51
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