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Value relevance of production and sales quantity disclosures

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Issue DateTitleSub-TitleAuthor(s)Journal NameVolume NumberIssue NumberPages
17-Nov-2012Value relevance of production and sales quantity disclosures-Srinivasan, Padmini ; Rangan, Srinivasan 

Description

Abstract
Until recently (2011), Indian disclosure regulations require that listed manufacturing companies provide annual information on the quantity of production and sales at the product-segment levels. Interestingly, India is the only country in which such a disclosure was mandatory. In other countries, companies report data on sales, and one can infer the cost of production; but the bifurcation of these two numbers into the quantity of sales and production, and per unit selling price and per unit costs is unavailable.
 
Keyword(s)
Production management
Operation management
Disclosure regulations
Pricing
Sales

Primary Data

Project title
Value relevance of production and sales quantity disclosures
Project Coordinator
Organization
 
Status
Completed
Expected Completion
07-11-2012
 
Co-Investigator(s)