Analyzing corporate disclosure in Indian banks: assessing compliance, corporate attributes, and performance implications

Abstract

AbstractCorporate disclosure is critical for many stakeholders to make the best decisions possible. Corporate disclosure practices may vary based on corporate attributes. This study focuses on analyzing the influence of corporate attributes on disclosure. We developed a disclosure index using the unweighted disclosure index method for Indian banks. The disclosure index is developed based on data collected from the annual reports covering 2011-2020. The panel regression model examined corporate attributes’ impact on disclosure practices, and the results reveal that corporate attributes significantly influence the disclosure practices of banks. The Disclosure index will help us understand disclosure compliance and the impact of corporate attributes on disclosure. This study reiterates that banks should be transparent and understand the relevance of corporate attributes and information disclosure. It advocates the importance of corporate disclosure, which helps practitioners and policymakers gain the trust of stakeholders, translating into business opportunities and reflecting on the bank’s performance.

Keywords

• Corporate attributes
• accounting information
• disclosure
• banks
• India
• Mohammed M. Elgammal, Qatar University, QATAR