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Annual Report Disclosures and Their Extent and Variance in India

Nidhi Sharma Sahore and Anshul Verma
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Nidhi Sharma Sahore: Bhavan’s Usha & Lakshmi Mittal Institute of Management, India
Anshul Verma: Institute of Management Technology Ghaziabad, India

Journal of Applied Management and Investments, 2017, vol. 6, issue 1, 58-66

Abstract: Disclosure is an accounting activity which holds great significance in the era of modern economic growth where the availability of capital is the major driving force. The economic information therefore should be available in the most efficient manner to aid well- informed decision making process. Therefore this paper intends to extend various aspects of corporate disclosure practices, mainly voluntary disclosures of selected Indian companies. The study found significant variation in total disclosures year-wise but not industry-wise. Nevertheless, one thing is for sure that though the extent of disclosures has improved and has become consistent post 2013 but the international reports reviewed in this study still expect more to be done.

Keywords: corporate disclosures; annual reports; financial disclosures; non-financial disclosures (search for similar items in EconPapers)
Date: 2017
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