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A Survey of Segmental Reporting by Indian Companies

Prof. S Venkatesh
2002
Working Paper No
188
Body

Under a recent regulation Indian Companies listed on a stock exchange one required to publicly report their segmental financial results. A survey of financial results for the quarter ended December 31st, 01, published by 97 Indian companies reveals little impact of the regulation on these companies1 segmental financial disclosures. This paper reports on the results of the survey and presents some conjectures on how might segmental financial disclosures by companies evolve in the future.

Key words
Survey
wp.iimb_.188.pdf (1.14 MB)

A Survey of Segmental Reporting by Indian Companies

Author(s) Name: Prof. S Venkatesh, 2002
Working Paper No : 188
Abstract:

Under a recent regulation Indian Companies listed on a stock exchange one required to publicly report their segmental financial results. A survey of financial results for the quarter ended December 31st, 01, published by 97 Indian companies reveals little impact of the regulation on these companies1 segmental financial disclosures. This paper reports on the results of the survey and presents some conjectures on how might segmental financial disclosures by companies evolve in the future.

Keywords: Survey
wp.iimb_.188.pdf (1.14 MB)