Corporate reporting in India: financial and social performance disclosures

Front Cover
New Century Publications, Sep 12, 2006 - Business & Economics - 279 pages
"Since the emergence of corporate form of business organization, accountability through periodic disclosures has been the foundation of good corporate governance. This book aims at analyzing the levels of corporate disclosures by the public sector entities in India. Levels of disclosures by the companies have been explored for the non-statutory informational items, termed extended corporate reporting (ECR). It explains theoretical concepts of corporate reporting by referencing them to the general framework of an informational system. Corporate reporting behavior in terms of additional disclosures has been analyzed for three sets of informational items. These are, complete set of (actual) additional disclosures, termed extended corporate reporting (ECR), and two sub-sets of ECR - termed extended financial reporting (EFR), and extended social reporting (ESR)."

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Contents

Preface
1
Rashi and daughters Shradha and Amrita for their admirable
11
AAA American Accounting Association
20
Copyright

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