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.
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Volume (Year): 6 (2012)
Issue (Month): 1 (February)
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References listed on IDEAS
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- Ross, Stephen A, 1973. "The Economic Theory of Agency: The Principal's Problem," American Economic Review, American Economic Association, vol. 63(2), pages 134-139, May.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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