While the social and economic impacts of how disclosures are presented are well-understood, it is less clear how disclosure decisions unfold throughout the annual reporting cycle. We study this issue by exploring the experience of interpreting and implementing corporate reporting rules, focusing...

Purpose - The objective of the present study is to examine the impact of corporate characteristics on human resource disclosures in Indian corporate sector. Design/methodology/approach - The study investigates the annual reports of 336 Indian listed companies of NSE-500 Index. The data are...

How important is information disclosure through patents for subsequent innovation? Although disclosure is regarded as essential to the functioning of the patent system, legal scholars have expressed considerable skepticism about its value in practice. To adjudicate this issue, we examine the...