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Risk Reporting Practices of Indian Companies in the SENSEX
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Thomas Berger
Veröffentlicht/Copyright:
23. Februar 2012
Information on risks faced by a company is important for an investor and the public in general. Due to its forward-looking nature, the statement on possible risks is particularly beneficial and suitable for investor’s decision-making. This is why e.g. IFRS 7 focusing on the financial instruments was introduced. By analysing the annual reports regarding its content, we can assess information quality of the reports. Our findings suggest that the incentives to disclose seem to be low with some qualitative information but with next to no information in a quantitative way. Future regulation should address this issue and work on higher information quality.
Published Online: 2012-2-23
©2012 Walter de Gruyter GmbH & Co. KG, Berlin/Boston
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- Featured Article
- Political Risk Insurance and Foreign Direct Investments
- Why Some Disaster Insurance Does not Exist
- Demographic Shift and Financial Markets in APEC: New Age Solutions to Age Old Challenges
- Modified Logistic Model for Mortality Forecasting and the Application of Mortality-Linked Securities
- Asymptotic Behavior of the Finite-Time Ruin Probability with Constant Interest Force and WUOD Heavy-Tailed Claims
- Risk Reporting Practices of Indian Companies in the SENSEX
Artikel in diesem Heft
- Featured Article
- Political Risk Insurance and Foreign Direct Investments
- Why Some Disaster Insurance Does not Exist
- Demographic Shift and Financial Markets in APEC: New Age Solutions to Age Old Challenges
- Modified Logistic Model for Mortality Forecasting and the Application of Mortality-Linked Securities
- Asymptotic Behavior of the Finite-Time Ruin Probability with Constant Interest Force and WUOD Heavy-Tailed Claims
- Risk Reporting Practices of Indian Companies in the SENSEX
