Voluntary Disclosure of R&D Activities: A Comparative Study of Selected IT and Pharmaceutical Companies in India

Author(s)	PUJA MONDAL, SUBHAS CHANDRA SARKAR
Country	India
Abstract	This study looks at voluntary R&D disclosure trends in the annual reports of a few Indian IT and pharmaceutical industries. A self-created R&D disclosure index has been created for the study's purposes. Secondary data provide the foundation of this investigation. The chosen IT and pharmaceutical firms' public annual reports were used to get the data. The study examines the extent of voluntary R&D disclosure both at the aggregate level and is based on a disclosure checklist comprising 52 elements of R&D information. Descriptive statistics have been utilised for the comparison of IT and pharmaceutical firms. The outcome demonstrates that, in comparison to IT businesses, pharmaceutical companies have disclosed more R&D information in annual reports in the context of total voluntary R&D disclosure
Keywords	Research and development expenditure, Voluntary R&D disclosure, self constructed R&D disclosure
Field	Sociology > Banking / Finance
Published In	Volume 5, Issue 5, September-October 2023
Published On	2023-09-26
Cite This	Voluntary Disclosure of R&D Activities: A Comparative Study of Selected IT and Pharmaceutical Companies in India - PUJA MONDAL, SUBHAS CHANDRA SARKAR - IJFMR Volume 5, Issue 5, September-October 2023. DOI 10.36948/ijfmr.2023.v05i05.6885
DOI	https://doi.org/10.36948/ijfmr.2023.v05i05.6885
Short DOI	https://doi.org/gstdbg

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