International Journal of Business Management & Research - Volumes & Issues - Volume 7: June 2017, Issue 1

Web Based Corporate Reporting in India

  • Published: June 2017
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Authors

Harmanpreet Kaur & Dr. Navkiranjit Kaur Dhaliwal

DOI Number

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Keywords

Corporate Reporting, Voluntary Disclosure Index

Abstract

The present research paper examines the extent of web based reporting practices in Indian corporate sector. The sample for the study consists of 28 companies listed on Bombay Stock Exchange-100 index. The websites of the sample companies are browsed for the collection of data. The study shows that all companies have maintained active websites. The average disclosure score of all companies is 60.5 per cent. Voluntary disclosure index has been prepared to measure the item-wise disclosure of the companies.

References

  • Ashbaugh et. al (1999). Corporate reporting on the Internet. Accounting Horizons, 13(3):241- 257.
  • Bhardwaj and Kumar (2011). Web Based Corporate Reporting Practice in India. Vision Catalyst – An International Journal for Management, IT & Communication, 1(1).
  • Kumar and Jain (2012). Corporate Financial Reporting on Internet- A Study of BSE Sensex Companies. Pacific Business Review International, 4(3).
  • Malhotra and Makkar (2012). A Study of Corporate Web Reporting Practices in India. IUP Journal of Corporate Governance, 11(1):7-19.
  • Sharma (2013). Web Based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal. Accounting and Finance Research, 2 (3).
  • Verma (2010). Web-Based Business Reporting Indian Corporate Sector. Journal of Knowledge Management Practices, 11(1).

How to cite

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Journal

International Journal of Business Management & Research

ISSN

2249-2143

Periodicity

Bi-Annual

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