Indian Journal of Finance
By: Associated Management Consultants (P) Ltd.Single Issue
Single Issue
- IJF-July12-Article1-VOLUNTARY CORPORATE DISCLOSURES BY INDIAN COMPANIES
- Price : 80.00
- Published on March 27, 2013
- Associated Management Consultants (P) Ltd.
- Issues 356
- Language - English
- Published daily
About this issue
This paper reports on voluntary disclosure practices of Indian companies in their annual reports. The quality of disclosure has been measured using an index of disclosure consisting of voluntary items that should appear in an ideal annual report. The researcher classified voluntary disclosures into three groups – financial, non- financial and strategic information. The intercompany variations in voluntary disclosure has been explained by a conceptual model consisting of corporate attributes like company size, profitability, extent of international operations and nature of industry. It was found that extent of disclosure is significantly and positively related to company size, profitability and international listing status. Keywords : Voluntary Disclosure, Corporate Attributes, Indian Companies
About Indian Journal of Finance
Indian Journal of Finance, a source of sophisticated analysis of developments in the rapidly expanding world of finance, is a monthly journal with topics ranging from corporate to personal finance, insurance to financial economics and derivatives.