Determinants of Corporate Governance Disclosures: Evidence from Companies in Northern India
Year: 2010
Type: preprint
Abstract: In India, it is mandatory for all the listed companies to comply with the revised Clause 49 of listing agreement, which came into operation on January 1, 2006 to protect the interests of investors through enhanced governance practices. This study seeks to determine the extent to which Indian listed companies disclose their corporate governance practices by examining the annual reports of 50 listed companies. Also, the determinants of disclosures have been looked into. The paper concludes that there is a substantial scope for improvement in the corporate governance disclosure practices and the size of the company is a significant determinant of disclosures.
Source: SSRN Electronic Journal
Authors: Anurag Pahuja, Bunny Singh Bhatia
Institution: RIMT University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2479558430