THE IMPACT OF ACCOUNTING DISCLOSURE IN THE QUALITY OF FINANCIAL AND NON-FINANCIAL PERFORMANCE

Author:

Hammed Mokhtar Mohammed1,sodha Shankar somabhai1

Affiliation:

1. Department of Commerce & Management, Gujarat University

Abstract

The financial and non-financial performance can be disclosed through the annual reports. Initially before 2007 the non-financial reports were presented by the organisation on demand. The disclosure of nonfinancial reports along with financial reports in the financial statements of the company in the official websites have been started as a good practice to present the overall information about the performance of the organisation. Nonfinancial reporting on environmental challenges, pressure from investors, customers, reputation and trust on the company by the customers, employee wellbeing, competition were specifically asked by the financial institutions or banks to have a better understanding while estimating the reputation of the organisation as specified by Indian Accounting Standards [Ind AS] [1]. The main objectives of the study are to present the exploration on the financial and nonfinancial performances of the organisations in regard with the nation’s political, economic, social conditions, explore the influence of the nonfinancial performance information divulgence affects the financial information of the organisations and To present various financial and nonfinancial information of different organisations with the help of literature review related to the study as a supportive material.

Publisher

Gujarat University

Subject

General Medicine

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