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