Study of Corporate Governance and Disclosure Practices of Firms Across Various Sectors
Paper presented at NICOM -2014 (17th Nirma International Conference on Management) on "New Perspectives of Finance and Changing Economic Scenario", January 9-11, 2014
Posted: 18 Jan 2014
Abstract
This paper studies the corporate governance and disclosure practices of firms listed in Indian stock market. The study has taken six sectors into consideration – three from low capital intensive sectors and remaining three from high capital intensive sectors. Hence, six sectors studied for this research are Oil & Gas, Power and Metal from high capital intensive sectors and IT, FMCG and Health care from low capital intensive sectors. Prior research found significant relationship between capital intensity and corporate governance disclosure practices of firms. However, in current Indian context there is very little research on the influence of capital intensity on the corporate governance and disclosure practices of firms. Hence, this research works in this direction.
Keywords: Corporate Governance, Disclosure, Capital Intensity, Intangible Assets
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