Corporate Governance and Disclosure Practices of Firms and Nature of Industry: An Empirical Study from Indian Perspectives
Corporate Governance: Contemporary Issues & Challenges in Indian Economic Environment, Akshai Aggarwal, Viral Bhatt, Bharat Dalal, Ritesh Patel, Kaushal Bhatt, eds., pp. 293-305, R.R. Sheth & Co. India (2014)
13 Pages Posted: 20 Mar 2014 Last revised: 9 Oct 2014
Date Written: 2014
Abstract
Corporate governance stands for responsible business management geared towards long-term value creation. Good corporate governance is a key driver of sustainable corporate growth and long-term competitive advantage. Each industry or sector has its own set of market characteristics, thereby differentiating one sector from another. Main emphasis of this research is to study the impact of the nature of sector or industry on corporate governance and disclosure practices of firms. Hence, this study identifies and test the empirical evidence for such relationship for firms listed in Indian stock market.
Keywords: Corporate Governance, Disclosure, Financial Reporting, Industry Characteristics
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