Document Type

Working Paper

Abstract

Voluntary Corporate Financial Disclosures (henceforth voluntary disclosures) are such information disclosures made by firms as are not required by laws or regulations Much of the existing literature on voluntary disclosures have focused on the question as to why should firms make voluntary disclosures or on the question of what are the characteristics common to firms making voluntary disclosures. The question of why do firms make voluntary disclosures has not received adequate attention in the literature. This paper attempts to answer the question of why do firms make voluntary disclosures by doing an in depth case study of an Indian company operating in the Financial Services sector. The voluntary disclosures made by the company in its annual report of 1995-96 were the focus of the investigation

Publication Date

1-4-1997

Publisher

Indian Institute of Management Bangalore

Relation

IIMB Working Paper-100

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