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dc.contributor.authorHossain, Mohammed
dc.contributor.editorAlex Kostyuk
dc.date.accessioned2017-05-03T15:59:14Z
dc.date.available2017-05-03T15:59:14Z
dc.date.issued2008
dc.date.modified2012-05-16T22:25:14Z
dc.identifier.issn1727-9232
dc.identifier.urihttp://hdl.handle.net/10072/42732
dc.description.abstractThe study examines the compliance of mandatory corporate governance disclosure of the Indian banking companies. The Securities and Exchange Board of India (SEBI) made it mandatory for all listed firms to provide a Corporate Governance Report in a separate section in the Annual Report. The paper has empirically identified the level of compliance of the mandatory disclosure in the corporate governance reporting under the suggested list provided by SEBI and also assessed whether the corporate attributes affect the levels of corporate governance disclosure. The study covered all the 38 banks in India that are listed on the Bombay Stock Exchange (BSE) and the National Stock Exchange (NSE). We have identified 46 items of information as mandatory and for inclusion in the disclosure index, and run a linear regression model to examine the relationship between disclosure index and various corporate attributes. The findings revealed that a high level of compliance existed in the Indian banks and that the variables of size, ownership, board composition, and profitability, have significant impact in the corporate governance disclosure.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent285479 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherVirtus Interpress
dc.publisher.placeUkraine
dc.publisher.urihttps://virtusinterpress.org/-2008-Issue-4-continued-4-.html
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom274
dc.relation.ispartofpageto285
dc.relation.ispartofissue4
dc.relation.ispartofjournalCorporate Ownership & Control
dc.relation.ispartofvolume5
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.subject.fieldofresearchcode1503
dc.titleThe Extent of Compliance of Corporate Governance Disclosure: Evidence from Indian Banking Companies
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© 2008 VirtusInterpress. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2008
gro.hasfulltextFull Text
gro.griffith.authorHossain, Mohammed


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