Corporate Risk Disclosure in India

Corporate Risk Disclosure is an essential part of corporate governance and reporting, enabling the board, management, investors, and other stakeholders to get a clear picture about the sustainability of a company's business. The current study aims to investigate the scenario of corporate risk disclosures in India. It includes a survey of relevant regulatory provisions including legislations and accounting standards regarding corporate risk disclosures in India. For the purporse of studying corporate risk disclosures by listed non-financial sector Indian companies, an index of risk disclosure was created to measure the extent of corporate risk disclosure and its association with various firm characteristics was obtained for better understanding about the trends in corporate risk disclosure in India.

Autorentext

El Dr. Achintya Nath Sexena defendió su tesis doctoral en el Instituto Indio de Tecnología de Kharagpur (IIT-Kharagpur) en junio de 2020. Tiene una licenciatura en Derecho de la misma universidad y una licenciatura en Ingeniería Mecánica de la Universidad Técnica de Uttar Pradesh (India).