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The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top 100 listed firms available on the CMIE Prowess...
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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...
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