Advanced International Journal of Multidisciplinary Research

E-ISSN: 2584-0487

An Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 2 Issue 3 May-June 2024 Submit your research before last 3 days of June to publish your research paper in the issue of May-June.

Analysis of Corporate Government Practices by Various Sectors in India : A Voluntary Disclosures from Annual Reports

Author(s) Dr Sonal Jauhari
Country India
Abstract This research paper examines the information disclosure in different sector companies to provide the insight of the current disclosure environment and the usefulness to the stakeholders. Corporate Governance is the measure of annual reports and their effectiveness as per the SEBI guidelines(Corporate Governance, 2000). Most research is used to predict and analyse the authenticity and validity of disclosures to outsiders or shareholders. Now a days, companies are expanding and as per SEBI it is mandatory for all the Listed companies to disclose their annual reports and mention in detail all the standard parameters of it for the stake holders. Corporate governance plays a very vital role in Annual Reports of any organization. Effective and ethical corporate governance report are important in achieving and maintaining Stakeholders trust. The study examines the standard parameters and the determinants of voluntary disclosure in the annual report of 30 listed companies from different sectors (IT, FMCG, Retail, Oil & Gas, NBFC, Pharmaceuticals) follow in briefing up the annual report, NBFC and pharmaceuticals in developing economy. A disclosure list consisting of 38 voluntary items is done with statistical analysis performed using multiple regression analysis. The study apart from providing insight and evidence of extent of corporate governance practices of different sectors in developing countries, it further highlights the rules and regulations that certain companies are not following, needed to be followed as per the RBI Guidelines.
Keywords Corporate governance, Annual report, IT, pharmaceuticals, stakeholders, NBFC, Retail.
Discipline Business Administration
Published In Volume 2, Issue 3, May-June 2024
Published On 2024-05-19
Cite This Analysis of Corporate Government Practices by Various Sectors in India : A Voluntary Disclosures from Annual Reports - Dr Sonal Jauhari - AIJMR Volume 2, Issue 3, May-June 2024. DOI 10.62127/aijmr.2024.v02i03.1055
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