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Purpose – The purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies. Design/methodology/approach – Waste disposal costs and other environmental liability costs are crucial information to be disclosed by core sector...
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) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia … Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007‐2008. Using the content analysis … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia …
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