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Voluntary Annual Report Disclosures of Manufacturing Companies in India and Their Linkages with Organisational Demographics


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1 Rajagiri College of Social Sciences, Rajagiri Valley Campus PO, Kakkanad, Kochi, Kerala 682039, India
     

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This paper reports on voluntary disclosure practices of Indian manufacturing companies and relates the extent of disclosure to company size, profitability, extent of international operations and nature of industry. Voluntary disclosure varies with regard to different items and across companies. And extent of disclosure is significantly and positively related to company size and profitability.
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  • Voluntary Annual Report Disclosures of Manufacturing Companies in India and Their Linkages with Organisational Demographics

Abstract Views: 207  |  PDF Views: 0

Authors

Roshna Varghese
Rajagiri College of Social Sciences, Rajagiri Valley Campus PO, Kakkanad, Kochi, Kerala 682039, India

Abstract


This paper reports on voluntary disclosure practices of Indian manufacturing companies and relates the extent of disclosure to company size, profitability, extent of international operations and nature of industry. Voluntary disclosure varies with regard to different items and across companies. And extent of disclosure is significantly and positively related to company size and profitability.