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Annual Report Disclosures and Their Extent and Variance in India

Author

Listed:
  • Nidhi Sharma Sahore

    (Bhavan’s Usha & Lakshmi Mittal Institute of Management, India)

  • Anshul Verma

    (Institute of Management Technology Ghaziabad, India)

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.

Suggested Citation

  • Nidhi Sharma Sahore & Anshul Verma, 2017. "Annual Report Disclosures and Their Extent and Variance in India," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 6(1), pages 58-66, February.
    • Handle: RePEc:ods:journl:v:6:y:2017:i:1:p:58-66
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    References listed on IDEAS

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    1. Dr. Clifford Ofurum Obiyo & Onuoha Tereser Ezenwa, 2012. "The Effect Of Corporate Reporting On Public Confidence; Empirical Evidence From Quoted Companies In Nigeria," Far East Journal of Psychology and Business, Far East Research Centre, vol. 6(5), pages 77-85, February.
    2. Clifford Ofurum Obiyo & Onuoha Tereser Ezenwa, 2012. "Effect of corporate reporting on public confidence: empirical evidence from quoted companies in Nigeria," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 1(2), pages 187-194.
    3. James Patton & Ivan Zelenka, 1997. "An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 605-626.
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    Cited by:

    1. Andrea Krýslová, 2018. "Development of Changes in Corporate Governance Considering Its Non-Financial Factors through the Companies´ and Investors´ Lens," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 225-235, November.

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