• Simanpreet Kaur
• Dr Sandeep Singh Virdi

Financial reporting is essentially required by all countries now a days to govern its corporate sector. In India, earlier Company Act 1956, now Company Act 2013 is the governing act for companies. In addition to this, many rules and amendments were also issued over the past few years. The present paper sought to study the disclosure requirements of Large Cap, Mid Cap and Small Cap companies of Auto Sector listed on Bombay Stock Exchange of India. The sample taken regarding Auto sector consisted of Auto component and Automobile sector. The disclosure score was calculated on the basis of Index prepared on the basis of regulatory framework and review of literature. Independent sample t-test and One-Way ANOVA were applied to test whether there was significant difference between the disclosure practices of these three market capitalizations. The study found that there was difference in the reporting environment of Large Cap, Mid Cap and Small Cap companies.

Financial Reporting, Large Cap, Mid Cap, Small Cap, Bombay Stock Exchange

"FINANCIAL REPORTING PRACTICES OF INDIAN AUTO SECTOR UNDER THE CHANGING CORPORATE LAW REGIME", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 8, page no.1078-1082, August-2018, Available :http://www.jetir.org/papers/JETIRA006188.pdf

"FINANCIAL REPORTING PRACTICES OF INDIAN AUTO SECTOR UNDER THE CHANGING CORPORATE LAW REGIME", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 8, page no. pp1078-1082, August-2018, Available at : http://www.jetir.org/papers/JETIRA006188.pdf