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Impact of Ind AS Adoption on Financial Reporting Quality, Corporate Transparency and Investors’ Decision-Making in India

Author(s) Gaurav Jaiswal
Country India
Abstract Ind AS changed recognition, measurement and disclosure practices and provides a strong setting for examining reporting quality, transparency and investor decision usefulness. Ind AS affects recognition, measurement, presentation and disclosure and therefore changes the information environment available to investors. Its potential benefit is not simply convergence with international practice but improved relevance, comparability and transparency of financial information. Reporting quality can be studied through earnings quality, timely loss recognition, value relevance, disclosure measures and selected accrual-based indicators. Transparency should not be equated with the number of pages in an annual report; the more important question is whether disclosures explain assumptions, risks and material changes in a way that improves user decisions. Ind AS also introduces judgement and estimation in areas such as fair value, financial instruments, leases, impairment and revenue. Implementation quality therefore depends on accounting expertise, internal controls and audit quality. The research can examine audit quality as a moderator of the relationship between Ind AS adoption and reporting quality. Investor decision usefulness can be studied through market-based measures, analyst reactions or structured surveys. A multi-year pre- and post-adoption design can help identify changes while controlling for firm characteristics and industry effects. The proposed research uses an empirical framework to examine measurable relationships while recognising differences in firm size, sector, professional capability and institutional context. It combines quantitative measurement with appropriate secondary evidence
Keywords ind as; financial reporting quality; corporate transparency; investor decisions; accounting standards; india
Field Business Administration
Published In Volume 7, Issue 5, May 2026
Published On 2026-05-05
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IJLRP's Crossref DOI prefix is
10.70528/IJLRP

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