Risk Reporting Practices of Indian Companies in the SENSEX
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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 6 (2012)
Issue (Month): 1 (February)
|Contact details of provider:|| Web page: http://www.degruyter.com|
|Order Information:||Web: http://www.degruyter.com/view/j/apjri|
When requesting a correction, please mention this item's handle: RePEc:bpj:apjrin:v:6:y:2012:i:1:n:6. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla)
If references are entirely missing, you can add them using this form.