• Dr. Manoj Kumar
• Dr. Navnindra Kumari

The banking system in India is significantly different from other Asian nations because of the country’s unique geographic, social, and economic characteristics. These features are reflected in the structure, size, and diversity of the country’s banking and financial sector. The accounting information is much needed to the stakeholders. Financial reporting is a crucial process for companies and investors, as it provides key information that shows financial performance over time. Government and private regulatory institutions also monitor financial reporting to ensure fair trade, compensation and financial activities. Financial reporting may be defined as communication of published financial statement and related information from a business enterprise to all users. It is the reporting of accounting information of an entity to a user or group of users. It contains both qualitative and quantitative information. In this study researcher make a comparative study between the public and private sector banks operating in India. For this purpose researcher has selected total ten (10) commercial banks. Five (05) banks are selected from public sector and other five (05) banks are selected from the private sector. These banks are listed in Bombay stock exchange and National Stock Exchange and having good credit rating giving by the rating agencies like as ICRA and CARE. Findings are showed that the public sector banks are disclosed more financial reporting information as compare to private sector banks.

Public Sector, Private Sector, ICRA, CARE, Banks, India

" “Corporate Financial Reporting Practices in India: With special reference to Banking Sector”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 12, page no.h430-h439, December-2023, Available :http://www.jetir.org/papers/JETIR2312754.pdf

" “Corporate Financial Reporting Practices in India: With special reference to Banking Sector”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 12, page no. pph430-h439, December-2023, Available at : http://www.jetir.org/papers/JETIR2312754.pdf