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Corporate Reporting in India : Financial & Social Performance Disclosures

By: (Author) V K Vasal

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Ksh 7,000.00

Format: Hardback or Cased Book

ISBN-10: 8177081217

ISBN-13: 9788177081213

Publisher: New Century Publications

Imprint: New Century Publications

Country of Manufacture: IN

Country of Publication: GB

Publication Date: Jan 1st, 2006

Print length: 298 Pages

Weight: 506 grams

Dimensions (height x width x thickness): 23.00 x 15.00 x 2.40 cms

Product Classification: Management accounting & bookkeeping

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Since the emergence of corporate form of business organisation, accountability through periodic disclosures has been the foundation of good corporate governance. This book aims at analysing 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 behaviour in terms of additional disclosures has been analysed 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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