Singla, Himani; Singh, Vijay - In: Organizations and markets in emerging economies 15 (2024) 1/30, pp. 127-145
discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top … attributes, with a total of 490 firm years of balanced observations. In India, firms follow the mandatory compliance of the MD&A … profitability as a proxy to firm performance has a significant positive relationship with MD&A voluntary disclosures. Further, an …