Document Type

Working Paper

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.

Publication Date

1-4-2002

Publisher

Indian Institute of Management Bangalore

Relation

IIMB Working Paper-188

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