The extent of disclosure in annual reports of banking companies: The case of India

QSpace/Manakin Repository

The extent of disclosure in annual reports of banking companies: The case of India

Show simple item record


dc.contributor.author Hossain, Mohammed
dc.date.accessioned 2009-12-23T14:12:06Z
dc.date.available 2009-12-23T14:12:06Z
dc.date.issued 2008-11
dc.identifier.citation European Journal of Scientific Research, ISSN 1450-216X Vol.23 No.4 (2008), pp.659-680 en_US
dc.identifier.issn 1450-216X
dc.identifier.uri http://hdl.handle.net/10576/10429
dc.description.abstract This study is an empirical investigation of the extent of both mandatory and voluntary disclosure by listed banking companies in India. It also reports the results of the association between company-specific attributes and total disclosure, i.e., mandatory and voluntary, of the sample companies. A total of 184 items were selected of which 101 and 81 were mandatory and voluntary respectively. The study revealed that in disclosing mandatory items, the average score is 88, whilst the average score for voluntary disclosure is 25. The findings also indicate that size, profitability, board composition, and market discipline variables are significant, and other variables such as age, complexity of business and asset-in-place are insignificant in explaining the level of disclosure. Results also indicate that Indian banks are very compliant with the rules regarding mandatory disclosure. In contrast, they are far behind in disclosing voluntary items. This paper has contributed to the academic literature, showing that the existence of a close monitoring system by regulatory authorities brings the potential for high compliance regarding disclosure and transparency, at least in mandatory cases. This study would be a good example for other developing countries, wanting to learn how Indian banks achieved this high level of compliance in mandatory disclosure. en_US
dc.language.iso en en_US
dc.publisher EuroJournals Publishing, Inc. en_US
dc.subject Disclosure index en_US
dc.subject India en_US
dc.subject Mandatory disclosure en_US
dc.subject Voluntary disclosure en_US
dc.title The extent of disclosure in annual reports of banking companies: The case of India en_US
dc.type Article en_US

Files in this item

Files Size Format View Description
ejsr_23_4_15.pdf 164.5Kb PDF View/Open Main article

This item appears in the following Collection(s)

Show simple item record

Search QSpace


Advanced Search

Browse

My Account