Corporate reporting in India: financial and social performance disclosures
"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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AAA American Accounting Association
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accounting standards adjusted R-square assertion that variation audit auditors B/DPE best presented accounts cent level chapter coefficient of variation Companies Act computed corporate reporting correlation coefficient CPSCs dependent variable disclosed disclosure index disclosures is significant discussed EFR and ESR ESR items examined explanatory variables extent of disclosure financial reporting findings Government GOVTAGE homoscedastically HPCL ICAI IHHL industry variable informational items levels and variability levels of disclosures lignite measures MMTC NOCGREV observed percent level post-reforms period profitability Public Enterprises public sector companies R-square range statistic regression analysis regression model relationship relative value ratings reporting behavior respectively results have shown review of accounts ROTA sample companies sample period Score Score Score services industry social reporting statistically significant sub-section t-values three sets unweighted and weighted unweighted ESR scores unweighted scores users and preparers variability of disclosures Vasal weighted disclosure scores