Corporate governance disclosure practices: A study of pharmaceutical companies in India

Kalashree, H. R. (2018) Corporate governance disclosure practices: A study of pharmaceutical companies in India. IOSR Journal of Business andManagement (IOSR-JBM), 20 (4 (II)). pp. 1-12. ISSN 2278-487X

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Abstract

Disclosure is a medium of communicating information to users. In business worldannual report is the most commonly usedmedium of communication.Corporate governance practices followed in business firms are communicated through corporate governance section of annual reports. Clause 49 of the listing agreement sets a detailed corporate governance provision to be followed by listed companies in India. Thisstudy aimed at evaluating the governance practicesin Pharmaceutical companies as against disclosure requirements of clause 49. 35 mid cap companies and 18large cap companieswere taken as sample. The methodology includes arriving at scores for different disclosure criteria. And disclosure criteria were ranked based on those scores. There found differences between mid cap and large cap companies with respect to mandatory disclosure practices.

Item Type: Article
Subjects: G Commerce > Commerce
Divisions: Department of > Commerce
Depositing User: manjula User
Date Deposited: 14 Aug 2019 11:37
Last Modified: 14 Aug 2019 11:37
URI: http://eprints.uni-mysore.ac.in/id/eprint/6396

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