Stakeholders' Perception of Internet-Based Voluntary Disclosure Practices in the Indian Corporate Sector: An Empirical Study
Year: 2025
Type: article
Study design: Observational Study
Abstract: This research paper explores stakeholders' perceptions of Internet-Based Voluntary Disclosure (IBVD) practices within the Indian corporate sector. The study is grounded in the need for transparency and trust in corporate communications, especially in an era where digital platforms are increasingly utilized for disseminating financial and non-financial information. Through a survey distributed to 600 respondents, of which 328 completed responses were analyzed, the research identifies key factors influencing stakeholder perceptions, including the comprehensiveness, timeliness, trustworthiness, and user-friendliness of online disclosures. The findings reveal that while stakeholders generally appreciate the convenience and accessibility of IBVD practices, significant concerns remain regarding the accuracy, reliability, and timeliness of the information provided. The study concludes by emphasizing the critical role of continuous updates, detailed disclosures, and clear communication in enhancing stakeholder trust and satisfaction.
Author: Rajesh Punia, Amit Kumar, Sumit Singla
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W4406188051