Corporate disclosure of Indian companies

VARGHESE, ROSHNA

Corporate disclosure of Indian companies - 2012 - 91-112

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.

FINANCIAL REPORTING

658.15

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