Corporate voluntary disclosures and board independence of Indian companies
作者: Nidhi Sharma SahoreAnshul Verma
刊名: Corporate Governance and Sustainability Review, 2019, Vol.3 (1)
来源数据库: Virtus Interpress Publishing House
DOI: 10.22495/cgsrv3i1p4
关键词: Voluntary DisclosuresCorporate GovernanceBoard IndependenceFinancial DisclosuresNon-financial Disclosures
原始语种摘要: Annual reports apart from being a means of communication are used as a vehicle of building and improving corporate image. Even the government and its institutions presiding over the corporate sector emphasize on additional disclosures related to corporate governance, corporate social responsibility, corporate sustainability etc. apart from more voluntary financial disclosures to enhance the investor confidence at large. There are a number of studies which argue, corporate governance and its mechanisms or proxies act as catalyst for increased voluntary disclosures while there are a few studies which negate or nullify its role in enhancing voluntary disclosures. Hence it is important at this juncture to find how it is currently placed in Indian context. The findings of this study suggest...

  • voluntary 随便的
  • corporate 法人的
  • independence 独立性
  • board 
  • financial 财政的
  • governance 统治方式
  • investor 客商
  • importance 重要性
  • sector 
  • responsibility 责任