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The determinants and characteristics of voluntary disclosure by Indian banking companies

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  • Mohammed Hossain
  • Masrur Reaz

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.

Suggested Citation

  • Mohammed Hossain & Masrur Reaz, 2007. "The determinants and characteristics of voluntary disclosure by Indian banking companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 274-288, December.
    • Handle: RePEc:wly:corsem:v:14:y:2007:i:5:p:274-288
    DOI: 10.1002/csr.154
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    References listed on IDEAS

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