FINANCIAL ANALYSIS AND LEGAL FRAMEWORK GOVERNING FINANCIAL REPORTING

AUTHOR – DR. JYOTI YADAV* & TUSHAR SINGH**

* ASSISTANT PROFESSOR OF LAW, AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

** STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

BEST CITATION – DR. JYOTI YADAV & TUSHAR SINGH, FINANCIAL ANALYSIS AND LEGAL FRAMEWORK GOVERNING FINANCIAL REPORTING, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (3) OF 2026, PG. 151-154, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Financial analysis plays a crucial role in evaluating the financial health, stability, and performance of businesses. It assists stakeholders such as investors, creditors, regulators, and management in making informed decisions. Alongside financial evaluation, legal regulations govern financial reporting to ensure transparency, accountability, and protection of stakeholders’ interests. This research paper examines the concept of financial analysis, its importance, key techniques, and the legal framework governing financial reporting and corporate finance. The study also explores the regulatory role of financial authorities and the legal provisions aimed at preventing financial fraud and mismanagement.