The determinants and characteristics of voluntary disclosure by Indian banking companies

The determinants and characteristics of voluntary disclosure by Indian banking companies This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specific characteristics and voluntary disclosure of the sample companies. The study reveals that Indian banks are disclosing a considerable amount of voluntary information. The findings also indicate that size and assets‐in‐place are significant and other variables such as age, diversification, board composition, multiple exchange listing and complexity of business are insignificant in explaining the level of disclosure. However, this paper has contributed to the academic literature that financial institutions provide voluntary corporate information including social information as discharging their social responsibility and corporate citizenship. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Social Responsibility and Environmental Management Wiley

The determinants and characteristics of voluntary disclosure by Indian banking companies

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Publisher
Wiley
Copyright
Copyright © 2007 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1535-3958
eISSN
1535-3966
DOI
10.1002/csr.154
Publisher site
See Article on Publisher Site

Abstract

This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specific characteristics and voluntary disclosure of the sample companies. The study reveals that Indian banks are disclosing a considerable amount of voluntary information. The findings also indicate that size and assets‐in‐place are significant and other variables such as age, diversification, board composition, multiple exchange listing and complexity of business are insignificant in explaining the level of disclosure. However, this paper has contributed to the academic literature that financial institutions provide voluntary corporate information including social information as discharging their social responsibility and corporate citizenship. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Journal

Corporate Social Responsibility and Environmental ManagementWiley

Published: Dec 1, 2007

Keywords: ; ; ;

References

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