| Abstract |
The last decade has experienced profound changes in corporate disclosure
practices all over the globe including India. Changing economic and business
conditions, rapid technological innovation, proliferation of the internet and
globalization are creating competitive market environment are some of the
factors which are driving corporate sectors to transform the manner in which
they disseminate information to the stakeholders. The days of minimalist
corporate reporting are over with the market crying out for more information
and companies continuing to report in the traditional manner have felt the
necessity to change thereby going beyond the statutorily required minimum
financial reporting in its annual reports. This article explores the dimension of
voluntary disclosure practices in Indian IT industry in the form of a case study of
Infosys Technologies Ltd. |
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