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Corporate Disclosure Practices in Indian Software Industry: An Empirical Study

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  • Poonam Mahajan
  • Subhash Chander

Abstract

This study empirically examines the quantum of corporate disclosure and its association with corporate attributes, such as, age, size, profitability, leverage, listing status, shareholding pattern, audit firm, and residential status of a company. It is based on a sample of 50 companies from the software industry drawn from ‘PROWESS’ database of the Center for Monitoring Indian Economy (CMIE) for the year 2004-05 on the basis of market capitalization as on March 31, 2005. An unweighted disclosure index consisting of 90 items of information was constructed, which was used to compute the disclosure score of each selected company. Pearson correlation product moment matrix was used to check the multicolleanarity between independent variables. Multiple regression analysis revealed that significant association exists among size, profitability, and audit firm and disclosure level. However, no significant association was found among disclosure score and age, listing status, leverage, shareholding pattern, and residential status of a company.

Suggested Citation

  • Poonam Mahajan & Subhash Chander, 2007. "Corporate Disclosure Practices in Indian Software Industry: An Empirical Study," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(2), pages 43-70, April.
    • Handle: RePEc:icf:icfjar:v:06:y:2007:i:2:p:43-70
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    Cited by:

    1. Kabir Ibrahim, 2015. "The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 4(4), pages 1-13, December.
    2. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
    3. Nattarinee Kopecká, 2016. "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 5-20.

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