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| Year | 2015 50 Downloads |
| Volume/Issue/Review Month | Vol. - VIII | Issue I | January - June |
| Title | Corporate Disclosure and Investors’ Mindset |
| Authors | Suresh Kumar Sahoo , Prof. Jagannath Panda |
| Broad area | Corporate Disclosure and Investors’ Mindset |
| Abstract | Disclosure as a healthy practice of each and every corporate sector is meticulously designed as a means of disclosing facts and information of financial & non-financial sectors. However, there are prescribed legal guidelines of each corporate sector to disclose their data. In this paper the researcher has focused only on the corporate disclosure practices within the companies’ Annual and Financial Reports that facilitate the investors to reach on a consensus to invest in different organizations. The research methodology of the paper mainly based on Principal Component Analysis and Factor Analysis. After thorough study we reached the identified constructs have positively impact on investors’ mindset. |
| DOI | Corporate reporting is now nearly a decade old concept followed in several organizations. The so called corporate reporting covers the organizational status and performance on different aspects, preparation and provision, for the use of different stakehol |
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| Referenceses | 1. Azlan Amran, Mohd Syarizal Ishak, Abdul Hadi Zulkafi, Mehran Nejati (2010), “Board Structure and extent of corporate governance statement,” International Journal of Managerial and Financial Accounting, Volume 2, No. 4, pp. 383-400. 2. Baek, H.Y., Johnson, D.R. and Kim, J.W. (2009). “Managerial Ownership, Corporate Governance and Voluntary Disclosure,” Journal of Business & Economic Studies, Vol. 15, No. 2, Fall 2009, pp. 44-61. 3. Berle, A., and Means, G. (1932). The Modern Corporation and Private Property. Macmillan,New York. 4. Bhasin, M.L. (2011) Corporate Governance Disclosure Practices in India: An Empirical Study, International Journal of Contemporary Business Studies (IJCBS), Volume 2, No. 4, April, 2011,pp. 34-57. 21 5. Brickley, J.A., and James, C. (1987), “The Takeover Market, Corporate Board Composition and Ownership Structure: The Case of Banking”, Journal of Law and Economics, 30(1), 161-180 6. Cadbury Code (1992). “The Report of the Committee on the Financial Aspects of Corporate Governance: The Code of Best Practices,” Gee Professional Publishing, London, pp.1-90, available electronically at www.icaew.com 7. Chahine S., and Filatochev I. 2008, The Effects of Information Disclosure and Board Independence on IPO Discounts, The Journal of Small Business Management, Vol. 46, No. 2, pp. 219-241. 8. Cronbach’s, L J (1951) ‘Coefficient of Alpha and the International Structure Test’, Psychometrika, 16(3), 297-334. 9. Deegan C, and Gordon B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26 (3): 187–199. |
