A strong, informative and transparent system of corporate disclosure is of prerequisite for the efficient and effective allocation of resources as well as to build confidence of investors. Corporate reporting is a process through which business communicate various financial and non-financial information to their stakeholders and public at large. Though every country has a set of regulations for corporate reporting and disclosures still corporate bodies disclose some other information voluntarily in addition to mandatory requirement considering informational needs of diverse stakeholders. Present study is an attempt to find out the trends of voluntary disclosures of in Indian corporate reporting practices. The study has been conducted on the basis of corporate reporting practices of last ten years staring from 2001–02 to 2010–11 of ten selected companies in India.]
voluntary disclosures, corporate reporting, Transparency
