Present state of integrated reporting disclosure practices in Indian telecom industry (Record no. 20012)
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| 000 -LEADER | |
|---|---|
| fixed length control field | a |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20231026144446.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231026b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | AIKTC-KRRC |
| Transcribing agency | AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 21901 |
| Author | Agnihotri, Shivam |
| 245 ## - TITLE STATEMENT | |
| Title | Present state of integrated reporting disclosure practices in Indian telecom industry |
| 250 ## - EDITION STATEMENT | |
| Volume, Issue number | Vol.57(11), Nov |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Kolkata |
| Name of publisher, distributor, etc. | CMA Kaushik Banerjee |
| Year | 2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pagination | 65-69p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Integrated reporting (IR) provides a wide range of highly informative and analytical value to stakeholders like investors etc regarding value creation in the short, medium and long run. A study was conducted with a view to examine the adoption level of IR practices in Indian telecom industry and find out the relation between profitability of telecom companies and adoption level of IR. No relationship is found between profitability and IR adoption in Indian telecom sector as Reliance Jio is a profit making company but did not adopt IR practices and Bharti Airtel adopted IR practices even after having losses. Vodafone Idea is a company which was suggested by SEBI to adopt IR practices but did not adopt till FY 2021-22. BSNL has not adopted IR practices as it is a Government owned non-listed company which was not suggested by SEBI to adopt IR practices. It is suggested that SEBI should formulate IR framework in Indian perspective by considering Indias local reporting needs. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 4690 |
| Topical term or geographic name entry element | Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 21902 |
| Co-Author | Saklani, D. R. |
| 773 0# - HOST ITEM ENTRY | |
| International Standard Serial Number | 0972-3528 |
| Title | Management and accountant journal |
| Place, publisher, and date of publication | Kolkata Institute of cost Accountants of India |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| URL | https://www.icmai-rnj.in/index.php/maj/article/view/172445 |
| Link text | Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles Abstract Database |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | School of Engineering & Technology (PG) | School of Engineering & Technology (PG) | Archieval Section | 26/10/2023 | 2023-1477 | 26/10/2023 | 26/10/2023 | Articles Abstract Database |