Articles liés à Economic Consequence of Corporate Risk Disclosures:...

Economic Consequence of Corporate Risk Disclosures: Do risk disclosures affect cost of equity? A content analysis of risk disclosures in Indian annual reports - Couverture souple

Alex, Dhanya; Pavithran, K.B.

 
9783639769104: Economic Consequence of Corporate Risk Disclosures: Do risk disclosures affect cost of equity? A content analysis of risk disclosures in Indian annual reports
Couverture souple
ISBN 10 : 3639769104 ISBN 13 : 9783639769104
Editeur : Scholars' Press, 2015

Synopsis

Information symmetry is extremely important for the efficient functioning of capital markets. Changing business environment, more complex business structures, increasing dependence on financial instruments, international exposures and many other factors have forced regulatory bodies and corporates to consider the prevailing disclosure practices more seriously. Recent corporate failures have proved that companies adopt window dressing practices and there are wide variations in the disclosure practices followed by companies. This book complies the literature on corporate risk disclosure and extends this further by undertaking an empirical investigation into the corporate risk disclosure practices of Indian companies and the economic benefits of risk disclosures. The content analysis of annual reports of the nonfinancial Indian companies was done to understand the recent trends and practices in risk reporting. It is found that the companies with higher level of risk disclosures enjoy economic benefits in the form of reduced cost of equity.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos des auteurs

Currently working as Associate Professor in FISAT Business School, Kochi, Dr. Dhanya Alex was awarded PhD for his work titled “Corporate Risk Disclosures and Its Impact on Cost of Equity”. Dr. K.B.Pavithran is the former Professor & Director, School of Management Studies, Cochin University of Science and Technology

Dr. K.B.Pavithran is the former Professor & Director, School of Management Studies, Cochin University of Science and Technology

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Scholars' Press
Date d'édition
2015
Langue
anglais
ISBN 10 
3639769104
ISBN 13 
9783639769104
Reliure
Broché
Nombre de pages
196
Coordonnées du fabricant
non disponible
Personne responsable
non disponible