The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
The determinants and characteristics of voluntary disclosure by Indian banking companies
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.
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Citations
Cites
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Cited by
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect
Prado‐Lorenzo, J., Gallego‐Alvarez, I., & Garcia‐Sanchez, I. M. (2009) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.189 · Cited by 489
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Voluntary disclosure in the annual reports of an emerging country: The case of Qatar
Hossain, M., & Hammami, H. (2009) · Advances in Accounting · doi:10.1016/j.adiac.2009.08.002 · Cited by 314
Self-citation
Metadata
- Authors
- Hossain, M., & Reaz, M.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2007-07-24
- Volume
- 14
- Issue
- 5
- Pages
- 274-288
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2164371858
- Cited by
- 315
- References
- 3
- FWCI
- 19.12
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
