Bridging Disclosure Gaps: The Role of Institutional Investors in Contingent Liabilities Reporting by Indian Listed Companies

Bridging Disclosure Gaps: The Role of Institutional Investors in Contingent Liabilities Reporting by Indian Listed Companies

This study addresses an underexplored aspect of disclosure literature by examining how institutional investor heterogeneity – specifically foreign institutional investors (FII) and domestic institutional investors (DII) – influences contingent liabilities disclosure (CLD) in India. Drawing on agen...

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Bibliographic Details
Main Author: Srikanth Potharla
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2025-06-01
Series:Copernican Journal of Finance & Accounting
Subjects:
contingent liabilities disclosure
institutional ownership
agency theory
emerging markets
corporate transparency
Online Access:https://apcz.umk.pl/CJFA/article/view/63111
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