Corporate disclosure of intangibles A comparative study of practices among Indian, US and Japanese companies

By:

RAGINI

Material type:

Mixed materialsPublication details: 2012Description: 51-72NLM classification:

658.4

In: VIKALPAMSummary: This study examines the various disclosure practices of one hundred top Indian, US and japanese companies regarding intangibles for the period 2001-2005. The disclosure in dex that is used to disclose the type and extent of tinformation on intangibles consisted of an extensive list of 180 items, ncluding both mandatory as well as voluntary disclosure items. The countries under study show a significant improvement in their overall disclosure scores over the five years.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		37/3	Available		P14565

This study examines the various disclosure practices of one hundred top Indian, US and japanese companies regarding intangibles for the period 2001-2005. The disclosure in dex that is used to disclose the type and extent of tinformation on intangibles consisted of an extensive list of 180 items, ncluding both mandatory as well as voluntary disclosure items. The countries under study show a significant improvement in their overall disclosure scores over the five years.

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