This study empirically examines the quantum of corporate disclosure and its association with corporate attributes, such as, age, size, profitability, leverage, listing status, shareholding pattern, audit firm, and residential status of a company. It is based on a sample of 50 companies from the...

This study empirically examines the quality of corporate disclosure with special reference to its qualitative attribute of ‘Timeliness’. It is based on a sample of 288 and 292 companies drawn from BT-500 companies (November, 2004 issue) for the financial years 2004-05 and 2005-06....

This study empirically examines the impact of select key characteristics of non-financial companies on the degree of compliance with disclosure requirements of accounting standards in their annual reports. The results obtained with the use of multiple regression model showed that size,...

The World Wide Web (www) has been adopted as a new medium for disseminating corporate information. It is a medium that offers numerous benefits for distributing business information to stakeholders over traditional means like the printed annual reports. The present paper analyzes the perceived...

In ‘K-economy’, intangible assets are playing an important role in the creation and maximization of wealth of shareholders. The investors also attach greater significance to such assets in evaluating their investments in different companies. This study examines the voluntary disclosure...