Disclosure Imperatives in Ind AS 107: Compliance Pattern and Determinants

Author(s)	Ms. A M INDU A S MAHESWARAN
Country	India
Abstract	Given the growing emphasis on transparency in financial reporting, assessing compliance with accounting standards is essential for regulators, investors, and other stakeholders. This study evaluates the compliance levels of Ind AS 107 – Financial Instruments: Disclosures, among 195 Indian companies from 2017 to 2024, and examines the firm-specific factors influencing such compliance. Using a Self-constructed Disclosure Index and Cooke’s Unweighted Dichotomous Approach for calculating compliance score, the study measures the extent of disclosure compliance, which is found to be moderately low at 39.54%. Further, the empirical results reveal that firm size, age, and price-to-book ratio are the significant determinants of Ind AS 107 compliances. The study provides valuable insights for policymakers, regulators, and corporate managers, emphasizing the need for stricter enforcement to enhance transparency in Indian financial reporting.
Keywords	Financial Reporting Transparency, Disclosure Index, Compliance
Field	Business Administration
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-06-12
DOI	https://doi.org/10.36948/ijfmr.2026.v08i03.81171

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