Corporate Disclosure Practices : Text and Case Studies

Contents: Preface. 1. Financial reporting—an introduction. 2. Disclosure practices of the corporate sector. 3. The investors requirements. 4. Disclosure practices v/s investors requirements. 5. Corporate disclosure: analysis and guidelines. Appendices. Bibliography. Index.

"The book contains a very interesting, informative and elaborate analysis of corporate disclosure practices in India. It is a comprehensive study regarding what the companies disclose in their annual reports and what the investors desire them to disclose. The first chapter of the book explains the significance of disclosure, factors affecting it and its qualitative attributes. Chapter second is devoted to the analysis of the disclosure practices of 50 companies for the five years. The requirements of investors regarding the disclosure of information have been presented in the third chapter. A comparison of what the companies disclose and what the investors require has been made in the fourth chapter. In the last chapter the findings of investigations, suggestions for improving the content and the information value of the annual reports and the scope for further study has been given.

Written in a simple, straightforward and lucid style, the book is likely to prove highly useful for the students, teachers, researchers, investors and the company management." (jacket)