IDEAS home Printed from https://ideas.repec.org/a/ids/ijbglo/v37y2024i4p447-471.html
   My bibliography  Save this article

Extent and determinants of voluntary disclosure: an empirical study of Indian private sector banks

Author

Listed:
  • Poonam Mahajan
  • Gurbinder Singh

Abstract

The purpose of this paper is to examine the extent and determinants of voluntary disclosure practices of the Indian private sector banks for the year ending 2014-2015 and 2017-2018 respectively. The findings of the study reveal that overall disclosure level of the voluntary items has significantly increased after the amendment of Indian Companies Act, 2013. However, the level of voluntary disclosure is less than 50%. Overall, the voluntary disclosure of 35 items is constant, 64 items is improved and decreased for 30 items. Kotak Mahindra Bank and YES Bank has attained the 1st rank in the year 2014-2015 and 2017-2018 respectively. The profitability, liquidity, bank size and bank age are taken as independent variables. The results of regression analysis reveal that profitability and liquidity are significantly and positively affecting the voluntary disclosure in the year 2014-2015 and bank size had significant positive impact on voluntary disclosure in 2017-2018.

Suggested Citation

  • Poonam Mahajan & Gurbinder Singh, 2024. "Extent and determinants of voluntary disclosure: an empirical study of Indian private sector banks," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 37(4), pages 447-471.
    • Handle: RePEc:ids:ijbglo:v:37:y:2024:i:4:p:447-471
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=140048
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbglo:v:37:y:2024:i:4:p:447-471. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=245 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.