25, April 2026
Comparability Quality of Interim Financial Reporting of Companies Listed on BSE
Author(s): Dr. Supriya Amol Yadav
Authors Affiliations:
Assistant Professor, Dr. T. K. Tope Arts and Commerce Night College, Parel, Mumbai-15
DOIs:10.2015/IJIRMF/202604020 | Paper ID: IJIRMF202604020Abstract
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Abstract: This study examines the comparability quality of interim financial reporting of companies listed on the Bombay Stock Exchange (BSE). The research is based on both primary data (78 respondents) and secondary data (365 companies over 10 years: 2008–09 to 2017–18). Comparability is analyzed using Profit & Loss (P&L) statement consistency. The findings reveal that while a significant number of companies follow corporate governance practices, comparability quality varies across firms and periods, affected by reporting practices, regulatory changes, and company characteristics.
Key Words: Comparability Quality, Interim Financial Reporting, Bombay Stock Exchange.
Dr. Supriya Amol Yadav (2026); Comparability Quality of Interim Financial Reporting of Companies Listed on BSE, International Journal for Innovative Research in Multidisciplinary Field, ISSN(O): 2455-0620, Vol-12, Issue-4, Available on – https://www.ijirmf.com/