id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-63111	Potharla, Srikanth	Bridging Disclosure Gaps: The Role of Institutional Investors in Contingent Liabilities Reporting by Indian Listed Companies	2025	16	.pdf	application/pdf	4735	269	30	The analysis focuses on firms reporting contingent liabilities and having institutional investor ownership data available. Drawing on agency, stakeholder, and resource dependence theories, this research analyzes how institutional investors reduce infor- mation asymmetry and enhance corporate transparency.	cache/cjfa-63111.pdf	txt/cjfa-63111.txt