Voluntary Disclosures and their Drivers: A Study of MDA Reports in India

The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top 100 listed firms available on the CMIE Prowess datab...

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Bibliographic Details
Main Authors: Himani Singla, Vijay Singh
Format: Article
Language:English
Published: Vilnius University Press 2024-05-01
Series:Organizations and Markets in Emerging Economies
Subjects:
Online Access:https://www.journals.vu.lt/omee/article/view/33407
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