Name: Raghavendra S & Sreenivas D.L.
Country: India

Year: 2026
Volume: Volume-16, (June) Year-2026 (Special Issue: Special Issue: Ai, Ethics and Human Values : Shaping the Future of Higher Education)
Page Number: 964-969
DOI: https://doi.org/10.5281/zenodo.22956607

ABSTRACT
This research examines the adherence of India's leading corporations to Ind AS 7 (Statement of Cash Flows) and evaluates their cash management efficiency. Focusing on the top 10 constituents of the Nifty 50 index—spanning energy, IT, and banking—this study covers a three-year reporting period. As the Indian market converges with global standards, transparent cash flow reporting has become vital; unlike the Profit & Loss account, which includes non-cash items, the cash flow statement reveals a company’s true liquidity.

To enhance the depth of this study, Artificial Intelligence (AI) was integrated into the analysis. Machine learning algorithms were employed to process vast datasets, identifying hidden patterns in operating, investing, and financing activities. Additionally, Natural Language Processing (NLP) was used to verify the consistency and quality of disclosures against Ind AS 7 requirements. Our findings indicate universal compliance with the standard across all sele