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Kaur, Manpreet
- Relationship between Bank-specific Attributes and Web-based Disclosures - The Case of India
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1 Assistant Professor, I. K. Gujral Punjab Technical University, Kapurthala, Punjab, IN
1 Assistant Professor, I. K. Gujral Punjab Technical University, Kapurthala, Punjab, IN
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Journal of Commerce and Accounting Research, Vol 10, No 2 (2021), Pagination: 53-63Abstract
This paper examines the association between bank-specific attributes (such as bank size, financial performance and corporate governance) and web disclosure practices of top thirty Indian commercial banks. To meet this purpose, a disclosure index of 101 items of information was developed. To examine the hypotheses of the study, an OLS Regression model was estimated on the sample of top thirty Indian banks. OLS regression results indicate that large-sized banks are more likely to use the websites to disclose information. On the contrary, financial performance and corporate governance practices have not shown any relationship with the disclosure score of Indian banks. The study contributes to the existing literature on web-based disclosure and the findings are useful for managers and investors. The study will help the managers to meet the actual and potential informational need of the investors; for the investor, it will help to make investment decisions and assessed the firm value in a better way.Keywords
Disclosure, Internet, Web, Size, Corporate Governance
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