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Human capital has emerged as an important source of sustainable competitive advantage in the knowledge-based economy. However, due to the dominance of financial and accounting conventions, corporate public reporting is limited in capturing information on human capital. The objective of the...
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reporting by Financial Service companies in India. Section 4 describes the methodology. Section S provides a background of the …
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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 … this research offer valuable insights for regulators, policymakers, and listed companies in India, aiding in the …
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