Voluntary US GAAP disclosure in India: The case of Infosys Technologies Limited
Document Type
Article
Publication Title
Journal of International Financial Management and Accounting
Abstract
This paper describes the impact of economic liberalisation in India on financial reporting. It explains the role of internationalisation of business on financial reporting by firms. Infosys Technologies Limited, a leading Indian software company with extensive international operations, has recently provided supplementary unaudited US GAAP financial statements in addition to the financial statements required under Indian company law. The paper presents a case study of this company to illustrate the incentives for voluntary non-domestic GAAP financial statements in corporate reports. © Blackwell Publishers Ltd. 1996.
Publication Date
1-4-1996
Volume
Vol.7
Issue
Iss.2
Recommended Citation
Narayanaswamy, R, "Voluntary US GAAP disclosure in India: The case of Infosys Technologies Limited" (1996). Faculty Publications. 1418.
https://research.iimb.ac.in/fac_pubs/1418
