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Financial Accounting for Management, 5th Edition by Ambrish Gupta

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Chapter 24

Emerging Dimensions in Voluntary Financial Reporting: Contemporary Analytical Techniques

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Accounting has been witnessing the emergence of new dimensions, as mentioned above, in voluntary financial reporting. These techniques have yet to find widespread popularity. Yet they strengthen the decision-making of the stakeholders. Leading companies, such as Infosys, have been providing such information in their annual reports.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  1. The factors contributing to emerging dimensions of voluntary financial reporting in the annual reports.
  2. The pioneering ...

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