Risk Reporting Practices of Indian Companies in the SENSEX

Berger Thomas
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Berger Thomas: Riedlingen University

Asia-Pacific Journal of Risk and Insurance, 2012, vol. 6, issue 1, 16

Abstract: Information on risks faced by a company is important for an investor and the public in general. Due to its forward-looking nature, the statement on possible risks is particularly beneficial and suitable for investor’s decision-making. This is why e.g. IFRS 7 focusing on the financial instruments was introduced. By analysing the annual reports regarding its content, we can assess information quality of the reports. Our findings suggest that the incentives to disclose seem to be low with some qualitative information but with next to no information in a quantitative way. Future regulation should address this issue and work on higher information quality.

Keywords: risk management; risk reporting; SENSEX; IFRS 7 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (3)

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DOI: 10.1515/2153-3792.1137

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