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VOL. 12, ISSUE 11 (2025)
A Comparative study on impact of reporting about financial performance of Tata Motors as per AS and Ind AS
Authors
Dr. Ravi Kiran D, Murali V
Abstract
This study presents a
comparative analysis of the financial performance of Tata Motors under the
traditional Indian Accounting Standards (AS) and the globally converged Indian
Accounting Standards (Ind AS). By examining key indicators such as profitability,
efficiency, liquidity, and financial leverage over a 20-year period, the
research highlights how the shift in reporting standards has influenced the
company’s financial disclosures. The findings reveal that while statistical
tests show no significant difference between AS and Ind AS in terms of
profitability, leverage, efficiency, and liquidity, descriptive analysis points
to notable changes. Under Ind AS, Tata Motors demonstrated improved returns on
equity and capital employed, greater transparency, and better alignment with
international practices, though challenges such as volatility in margins and
liquidity constraints persist. The study concludes that Ind AS enhances global
comparability and investor confidence, while offering valuable insights into strengthening
financial resilience and corporate governance.
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Pages:116-122
How to cite this article:
Dr. Ravi Kiran D, Murali V "A Comparative study on impact of reporting about financial performance of Tata Motors as per AS and Ind AS". International Journal of Multidisciplinary Research and Development, Vol 12, Issue 11, 2025, Pages 116-122
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