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Publication: IIP Proceedings Year: 2022, Month: November Page No: 215-224, ISSN/ISBN: 978-93-95632-95-9, DOI/Link: https://www.rsquarel.org/assets/docupload/rsl2023E43A58F63183459.pdf
REGULATION OF MD & A REPORTING IN INDIA: SOME QUALITATIVE ISSUES
Area/Stream: Management, Authors: Sanjoy Ghosh, Dr. Ahmed Hussain Keywords: MD & A Reporting; SEBI; Qualitative Issues; Annual Report; India Book Name /series: Futuristic Trends in Management, Volume 2, Book 7, Part 2, Chapter 5Publication: IIP Proceedings Year: 2022, Month: November Page No: 215-224, ISSN/ISBN: 978-93-95632-95-9, DOI/Link: https://www.rsquarel.org/assets/docupload/rsl2023E43A58F63183459.pdf
Abstract:
During the last two decades or more, Management Discussion and Analysis (MD&A) report assumes growing importance in the decision-making process of the stakeholders. In India, MD&A report was made mandatory for listed companies in 2000 through the listing agreement by the Securities and Exchange Board of India (SEBI). In 2015, SEBI thoroughly revised its regulation by virtue of its revised regulation, every listed company is required to publish MD&A report. Despite its immense importance to the decision maker, legal requirement in India is limited to making discussion and analysis on eight specified areas in MD&A report. The present legal framework in India suffers from a number of deficiencies involving certain qualitative issues. Such qualitative issues include detailed contents of MD&A report, its timing of publication, disclosure of potential impact of environmental risks on entity’s performance, assessment of possible financial liabilities arising due to activities of an entity affecting environment, etc. In this backdrop, the present paper analyses some qualitative issues in the present legal framework of MD&A report and suggests some changes in it for improving the quality of MD&A report.
Cite this: Sanjoy Ghosh, Dr. Ahmed Hussain,"REGULATION OF MD & A REPORTING IN INDIA: SOME QUALITATIVE ISSUES", Futuristic Trends in Management, Volume 2, Book 7, Part 2, Chapter 5, November, 2022, 215-224, 978-93-95632-95-9, https://www.rsquarel.org/assets/docupload/rsl2023E43A58F63183459.pdf
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