• Dr. Manjit Singh Saggi*

In the modern times, accounting is regarded as an information system. Companies interact with stakeholders by means of various financial reports. Users of financial statements base their decisions on the information given in these financial reports. Earlier, companies were disclosing financial reports at the accounting year-end. But Clause 41 of the Listing Agreement requires companies to report quarterly results at the end of each quarter. This study has been conducted to check the compliance with major provisions contained in Clause 41 of the Listing Agreement by the Indian Companies. Analysis of 67 quarterly results, published in ‘The Economic Times’ during the month of October 2012. The analysis has shown mixed results of the compliance with the requirements of Clause 41 by the selected companies.

INTERIM REPORTING PRACTICES IN INDIA

"INTERIM REPORTING PRACTICES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.1, Issue 2, page no.1701A15_524908_143_151, July-2014, Available :http://www.jetir.org/papers/JETIR1701A15.pdf

"INTERIM REPORTING PRACTICES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.1, Issue 2, page no. pp1701A15_524908_143_151, July-2014, Available at : http://www.jetir.org/papers/JETIR1701A15.pdf