We investigate whether narrative disclosures in 10-K and 10K-405 filings contain value-relevant information for predicting market performance. We apply text classification techniques from computer science to machine code text disclosures in a sample of 4280 filings by 1236 firms over five years....

Purpose – India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent‐only financial statements. While parent‐only statements have been in existence for a long time, CFS was introduced recently. The purpose of this...

Purpose – India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent-only financial statements. While parent-only statements have been in existence for a long time, CFS was introduced recently. The purpose of this paper...

It is well understood that knowledge management is extremely important in order to achieve the goals and aspirations of research communities. Traditional knowledge management methods linking different knowledge resources are now being augmented by newer models and methods that have excellent...