Hyderabad, Raju L; Kalyanshetti, P B - In: The IUP Journal of Accounting Research and Audit Practices X (2011) 3, pp. 25-45
A firm reporting by segments leaves more information in the hands of stakeholders and helps to improve the quality of decisions undertaken by them. AS-17 in India mandates listed and other companies to report information by segments. The present paper analyzes such segmental reporting practices...