Present State of Integrated Reporting Disclosure Practices in Indian Telecom Industry

Authors

  • Shivam Agnihotri Assistant Professor Shaheed Bhagat Singh College Delhi
  • Dr. D.R. Saklani Associate Professor Shaheed Bhagat Singh College Delhi
  • Dr. Shikha Gupta Associate Professor Shaheed Bhagat Singh College Delhi

DOI:

https://doi.org/10.33516/maj.v57i11.65-69p

Abstract

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 India’s local reporting needs.

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Published

2022-11-01

How to Cite

Agnihotri, S., Saklani, D. D., & Gupta, D. S. (2022). Present State of Integrated Reporting Disclosure Practices in Indian Telecom Industry. The Management Accountant Journal, 57(11), 65–69. https://doi.org/10.33516/maj.v57i11.65-69p

Issue

Volume 57, Issue 11, November 2022

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

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