Voluntary Corporate Financial Disclosures (henceforth voluntary disclosures) are such information disclosures made by firms as are not required by laws or regulations Much of the existing literature on voluntary disclosures have focused on the question as to why should firms make voluntary...

Under a recent regulation Indian Companies listed on a stock exchange one required to publicly report their segmental financial results.A survey of financial results for the quarter ended December 31st, 01, published by 97 Indian companies reveals little impact of the regulation on these...

This paper analyses the formal social security systems of India and Sri Lanka. While many of the social, demographic, and economic indicators differ markedly between the countries, the structure of the social security systems, challenges, and reform directions are quite similar. Thus, the...

This paper reviews the current state of the Indian pension system. The Indian experience could potentially influence policy decisions in other developing countries, especially those with similar reliance on the national provident fund system. Institutional features of various retirement benefit...