Development of Corporate Governance Disclosure in India
Author | : Shakti Deb |
Publisher | : |
Total Pages | : |
Release | : 2020 |
ISBN-10 | : OCLC:1299440944 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Development of Corporate Governance Disclosure in India written by Shakti Deb and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this article is to answer the following two key questions: what is the history of corporate governance disclosure reforms in India; and how does corporate ownership as an institution have an impact on the development of disclosure standards in India. Since the state of socio-political and economic institutions in India persuasively differs from that of developed countries, studying the institutional environment is essential to understand the forces that guide or constrain corporate governance reforms in the emerging market. The present review of corporate disclosure reforms establishes that concentrated ownership structure influenced the process of standardisation in corporate disclosure. Disclosures are being persistently improved to keep up with the changing ownership pattern in India. The standardisation of corporate governance disclosure started after 2000.