25
How to cite this paper
APA: Nandi, S & Ghosh, S. (2013). Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms. Decision Science Letters, 2(1), 45-58.
Chicago/Turabian: Nandi, S & Ghosh, S. 2013. "Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms." Decision Science Letters 2, no. 1 (2013): 45-58.
AMA: Nandi, S & Ghosh, S. Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms. Decision Science Letters. 2013;2(1):45-58.
References
Ahmed, K. & Courtis, J. K. (1999). Association between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta Analysis. British Accounting Review, 31, 35-61.
Aksu, M., & Kosedag, A. (2005). The Relationship between Transparency & Disclosure and Firm Performance: Evidence from the Istanbul Stock Exchange. Working Paper, Sabanchi University.
Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40 (4), 399?422.
Akhtartuddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. JAMAR, 7 (1), 1-20.
Aljifri, K. (2008). Annual report disclosure in a developing country: The case of the UAE. Advances in Accounting, 24, 93?100.
Allergrini, M. & Greco, G. (2011). Corporate boards, audit committees and voluntary disclosure: evidence from Italian listed Companies. Journal of Management & Governance
Barako, D.G., Hancock, P. & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14 (2), 107-125.
Chau, G. K. & Gray, S. J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting, 37 (2), 247-265.
Chen, C. J. P. & Jaggi, B. (2000). Association between Independent Non-Executive Directors, Family Control and Financial Disclosure in Hong Kong. Journal of Accounting and Public Policy, 19, 285-310.
Choi, F. D. S. (1973). Financial disclosure and Entry to European Markets. Journal of Accounting Research, 2, 155 -179.
Chow, C. W., & Wong-Boren, A. (1987). Voluntary Financial Disclosure by Mexican corporations. The Accounting Review, 62 (3), 533-541.
Cooke, T. E. (1989). Disclosure in the Corporate Annual Report of Swedish Companies. Accounting and Business Research, 19 (74), 113-124.
Cooke, T. E. (1991). An assessment of voluntary disclosure in the annual reports of Japanese Corporations. The International Journal of Accounting, 26, 174-189.
Das, D., Dhar, S. and Gandhi, S. K. (2008). Mandatory Disclosure in Annual Reports of Companies Listed in Indian Stock Exchanges: Extent and Determinants. Indian Accounting Review, 12 (1), 18-37.
Eng, L. L. & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325-345.
Fama E.F. & Jensen M.C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26, 301-325.
Firth, M. (1979). The Effect of Size, Stock Market Listings and Auditors on Voluntary Disclosure in Corporate Annual Reports. Accounting and Business Research, 9 (36), 273-280.
Ghosh, S. K. & Nandi, S. (2009). Impact of Corporate Governance and other Firm Characteristics on Transparency & Disclosure (T & D): An Empirical Study. Annamalai Journal of Management, July 2009, 94-101.
Gour, A. S. & Gour, S. S. (2009). Statistical Methods for Practice and Research. Second Edition. Response Books.
Gujarati, D. N. (2004). Basic Econometrics. Forth Edition, New Delhi, Tata McGraw-Hill Publishing Company Limited.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham R. L. (2011). Multivariate Data Analysis. Sixth Edition, Pearson.
Haniffa, R. M., & Cooke, T.E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38 (3), 317 – 349.
Healy, P. M., & Palepu, K. G. (2001). Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics, 31, 405-440.
Ho, S.S.M. & Wong, K.S. (2001). A study of the relationship between corporate governance structure and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10 (2), 139-156.
Hossain, M (2008). The extent of disclosure in annual reports of banking companies: The Case of India. European Journal of Scientific Research, 23 (4), 659-680.
Hossain, M., Tan, L. M., & Adams, M. (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, Urbana, 29 (4), 334-351.
Hossain, M., & Hammami, H. (2009). Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, incorporating Advances in International Accounting, 25, 255–265.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360.
Karim, A.K.M.W. (1996). The association between corporate attributes and the extent of corporate disclosure. Journal of Business Studies, University of Dhaka, 17 (2), 89– 124.
Lang, M. H. & Lundholm, R. J. (1993). Cross-sectional Determinants of Analysts Ratings of Corporate Disclosures. Journal of Accounting Research, 31 (2), 246-271.
Leftwich, R., Watts, R. L., & Zimmerman, J. L. (1981). Voluntary corporate disclosure: the case of interim reporting. Journal of Accounting Research, 19, 50-77.
Mangena, M. & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35 (4), 327-349.
Marston, C. L. (1986). Financial reporting practices in India. London: Croom Helm.
Moody’s-ICRA Corporate Finance (2007). Corporate Governance and Related Credit Issues for Indian Family-Controlled Companies. October, Special Comment.
Nagina, R. S. (2005). Disclosure Practices of Corporate Sector. New Century Publications, New Delhi, India.
Narasimhan, M. S., & Vijayalakshmi, S. (2006). Corporate Disclosure and Firm Characteristics in India. The Icfai Journal of Accounting Research, 5 (4), 38-53.
Owusu-Ansah (1998). The Impacts of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe. The International Journal of Accounting, 33 (5), 605-631.
Piesse, J., Filatotchev, I. & Lien Y. (2007). Corporate Governance in Family- controlled Firms in Taiwan. RISEC, 54 (1), 176-193.
Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies, European Accounting Review, 42, 261-280.
Rouf, M. A., (2010). Corporate Characteristics, Governance attributes and the extent of Voluntary disclosure in Bangladesh. Asian Journal of Management Research, 166-183.
Singhvi, S., & Desai, H. B. (1971). An Empirical Analysis of the Quality of Corporate Financial Disclosure. Accounting Review, 46 (1), 621-632.
Standard & Poor’s (2008). Corporate Governance: Turkish Transparency And Disclosure Survey 2008: A Year Of Little Or No Progress. Ratings Direct on the Global Credit Portal (September 18, 2008). Retrieved from the website: www.standardandpoors.com/ratingsdirect )
Wallace, R.S.O. & Naser, K. (1995). Firm-Specific Determinants of Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms on the Stock Exchange of Hong Kong. Journal of Accounting and Public Policy, 14, 311–368.
Wallace, R. S. O., Naser, K. & Mora, A. (1994). The Relationship between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain. Accounting and Business Research, 25 (97), 41-53.
Watts, R., & Zimmerman, J. (1986). Positive Accounting Theory. Englewood Cliffs, N. j.: Prentice-Hall, Inc.
Zahra, S.A. Neubaum, D.O. & Huse, M. (2000). Entrepreneurship in medium-size companies: exploring the effects of ownership and governance systems. Journal of Management, 26 (5), 947-976.
Aksu, M., & Kosedag, A. (2005). The Relationship between Transparency & Disclosure and Firm Performance: Evidence from the Istanbul Stock Exchange. Working Paper, Sabanchi University.
Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40 (4), 399?422.
Akhtartuddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. JAMAR, 7 (1), 1-20.
Aljifri, K. (2008). Annual report disclosure in a developing country: The case of the UAE. Advances in Accounting, 24, 93?100.
Allergrini, M. & Greco, G. (2011). Corporate boards, audit committees and voluntary disclosure: evidence from Italian listed Companies. Journal of Management & Governance
Barako, D.G., Hancock, P. & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14 (2), 107-125.
Chau, G. K. & Gray, S. J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting, 37 (2), 247-265.
Chen, C. J. P. & Jaggi, B. (2000). Association between Independent Non-Executive Directors, Family Control and Financial Disclosure in Hong Kong. Journal of Accounting and Public Policy, 19, 285-310.
Choi, F. D. S. (1973). Financial disclosure and Entry to European Markets. Journal of Accounting Research, 2, 155 -179.
Chow, C. W., & Wong-Boren, A. (1987). Voluntary Financial Disclosure by Mexican corporations. The Accounting Review, 62 (3), 533-541.
Cooke, T. E. (1989). Disclosure in the Corporate Annual Report of Swedish Companies. Accounting and Business Research, 19 (74), 113-124.
Cooke, T. E. (1991). An assessment of voluntary disclosure in the annual reports of Japanese Corporations. The International Journal of Accounting, 26, 174-189.
Das, D., Dhar, S. and Gandhi, S. K. (2008). Mandatory Disclosure in Annual Reports of Companies Listed in Indian Stock Exchanges: Extent and Determinants. Indian Accounting Review, 12 (1), 18-37.
Eng, L. L. & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325-345.
Fama E.F. & Jensen M.C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26, 301-325.
Firth, M. (1979). The Effect of Size, Stock Market Listings and Auditors on Voluntary Disclosure in Corporate Annual Reports. Accounting and Business Research, 9 (36), 273-280.
Ghosh, S. K. & Nandi, S. (2009). Impact of Corporate Governance and other Firm Characteristics on Transparency & Disclosure (T & D): An Empirical Study. Annamalai Journal of Management, July 2009, 94-101.
Gour, A. S. & Gour, S. S. (2009). Statistical Methods for Practice and Research. Second Edition. Response Books.
Gujarati, D. N. (2004). Basic Econometrics. Forth Edition, New Delhi, Tata McGraw-Hill Publishing Company Limited.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham R. L. (2011). Multivariate Data Analysis. Sixth Edition, Pearson.
Haniffa, R. M., & Cooke, T.E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38 (3), 317 – 349.
Healy, P. M., & Palepu, K. G. (2001). Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics, 31, 405-440.
Ho, S.S.M. & Wong, K.S. (2001). A study of the relationship between corporate governance structure and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10 (2), 139-156.
Hossain, M (2008). The extent of disclosure in annual reports of banking companies: The Case of India. European Journal of Scientific Research, 23 (4), 659-680.
Hossain, M., Tan, L. M., & Adams, M. (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, Urbana, 29 (4), 334-351.
Hossain, M., & Hammami, H. (2009). Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, incorporating Advances in International Accounting, 25, 255–265.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360.
Karim, A.K.M.W. (1996). The association between corporate attributes and the extent of corporate disclosure. Journal of Business Studies, University of Dhaka, 17 (2), 89– 124.
Lang, M. H. & Lundholm, R. J. (1993). Cross-sectional Determinants of Analysts Ratings of Corporate Disclosures. Journal of Accounting Research, 31 (2), 246-271.
Leftwich, R., Watts, R. L., & Zimmerman, J. L. (1981). Voluntary corporate disclosure: the case of interim reporting. Journal of Accounting Research, 19, 50-77.
Mangena, M. & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35 (4), 327-349.
Marston, C. L. (1986). Financial reporting practices in India. London: Croom Helm.
Moody’s-ICRA Corporate Finance (2007). Corporate Governance and Related Credit Issues for Indian Family-Controlled Companies. October, Special Comment.
Nagina, R. S. (2005). Disclosure Practices of Corporate Sector. New Century Publications, New Delhi, India.
Narasimhan, M. S., & Vijayalakshmi, S. (2006). Corporate Disclosure and Firm Characteristics in India. The Icfai Journal of Accounting Research, 5 (4), 38-53.
Owusu-Ansah (1998). The Impacts of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe. The International Journal of Accounting, 33 (5), 605-631.
Piesse, J., Filatotchev, I. & Lien Y. (2007). Corporate Governance in Family- controlled Firms in Taiwan. RISEC, 54 (1), 176-193.
Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies, European Accounting Review, 42, 261-280.
Rouf, M. A., (2010). Corporate Characteristics, Governance attributes and the extent of Voluntary disclosure in Bangladesh. Asian Journal of Management Research, 166-183.
Singhvi, S., & Desai, H. B. (1971). An Empirical Analysis of the Quality of Corporate Financial Disclosure. Accounting Review, 46 (1), 621-632.
Standard & Poor’s (2008). Corporate Governance: Turkish Transparency And Disclosure Survey 2008: A Year Of Little Or No Progress. Ratings Direct on the Global Credit Portal (September 18, 2008). Retrieved from the website: www.standardandpoors.com/ratingsdirect )
Wallace, R.S.O. & Naser, K. (1995). Firm-Specific Determinants of Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms on the Stock Exchange of Hong Kong. Journal of Accounting and Public Policy, 14, 311–368.
Wallace, R. S. O., Naser, K. & Mora, A. (1994). The Relationship between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain. Accounting and Business Research, 25 (97), 41-53.
Watts, R., & Zimmerman, J. (1986). Positive Accounting Theory. Englewood Cliffs, N. j.: Prentice-Hall, Inc.
Zahra, S.A. Neubaum, D.O. & Huse, M. (2000). Entrepreneurship in medium-size companies: exploring the effects of ownership and governance systems. Journal of Management, 26 (5), 947-976.