Prasad, M S V; Sheela, P; Rao, S S Prasada - In: The IUP Journal of Accounting Research and Audit Practices XI (2012) 2, pp. 33-57
Value-added statements are gaining importance in today’s corporate world as another source of accounting disclosure of corporate results. In this study, value-added statements are prepared from the data obtained from the Port of Visakhapatnam, an emerging high-tech natural port on the coastal...