Corporate disclosure of Indian companies

By:

VARGHESE, ROSHNA

Material type:

Mixed materialsPublication details: 2012Description: 91-112Subject(s):

FINANCIAL REPORTING

NLM classification:

658.15

In: FINANCE INDIAMSummary: This paper analysis the quality of financial reporting by Indian companies in their annual reports. The quality of disclosure has been measured using an index of disclosure, an extensive list of items that may be disclosed through the annual report. Attempt has been made to examine the relationship between select corporate attributes and the extent of disclosure to explain the variations in disclousure across the sample companies.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		26/1	Available		P14352

This paper analysis the quality of financial reporting by Indian companies in their annual reports. The quality of disclosure has been measured using an index of disclosure, an extensive list of items that may be disclosed through the annual report. Attempt has been made to examine the relationship between select corporate attributes and the extent of disclosure to explain the variations in disclousure across the sample companies.

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