094390-15757 journal@srustiacademy.org

Srusti Management Review

A Journal of Management & IT

ISSN NO: 0974-4274(PRINT), ISSN NO: 2582-1148(ONLINE)Listed in Ulrich's Periodicals Directory, INDEXED IN J-GATE E-JOURNAL GATEWAY, EBSCOHOST, PROQUEST, U.S.A. & GOOGLE SCHOLAR A Peer Reviewed and Refereed Journal

Corporate Disclosure and Investors’ Mindset

Year 2015
Volume/Issue/Review Month Vol. - VIII | Issue I | January - June
Title Corporate Disclosure and Investors’ Mindset
Authors Suresh Kumar Sahoo , Prof. Jagannath Panda
Broad area Corporate Disclosure and Investors’ Mindset
Abstract
Disclosure as a healthy practice of each and every corporate sector is meticulously designed as a means of
disclosing facts and information of financial & non-financial sectors. However, there are prescribed legal guidelines
of each corporate sector to disclose their data. In this paper the researcher has focused only on the corporate
disclosure practices within the companies’ Annual and Financial Reports that facilitate the investors to reach on a
consensus to invest in different organizations. The research methodology of the paper mainly based on Principal
Component Analysis and Factor Analysis. After thorough study we reached the identified constructs have positively
impact on investors’ mindset.
Description Corporate reporting is now nearly a decade old concept followed in several organizations. The so called corporate reporting covers the organizational status and performance on different aspects, preparation and provision, for the use of different stakehol
File
Referenceses
1. Azlan Amran, Mohd Syarizal Ishak, Abdul Hadi
Zulkafi, Mehran Nejati (2010), “Board Structure and
extent of corporate governance statement,”
International Journal of Managerial and Financial
Accounting, Volume 2, No. 4, pp. 383-400.
2. Baek, H.Y., Johnson, D.R. and Kim, J.W. (2009).
“Managerial Ownership, Corporate Governance and
Voluntary Disclosure,” Journal of Business & Economic
Studies, Vol. 15, No. 2, Fall 2009, pp. 44-61.
3. Berle, A., and Means, G. (1932). The Modern
Corporation and Private Property. Macmillan,New York.
4. Bhasin, M.L. (2011) Corporate Governance
Disclosure Practices in India: An Empirical Study,
International Journal of Contemporary Business
Studies (IJCBS), Volume 2, No. 4, April, 2011,pp.
34-57.
21
5. Brickley, J.A., and James, C. (1987), “The Takeover
Market, Corporate Board Composition and
Ownership Structure: The Case of Banking”, Journal
of Law and Economics, 30(1), 161-180
6. Cadbury Code (1992). “The Report of the Committee
on the Financial Aspects of Corporate Governance:
The Code of Best Practices,” Gee Professional
Publishing, London, pp.1-90, available electronically
at www.icaew.com
7. Chahine S., and Filatochev I. 2008, The Effects of
Information Disclosure and Board Independence on
IPO Discounts, The Journal of Small Business
Management, Vol. 46, No. 2, pp. 219-241.
8. Cronbach’s, L J (1951) ‘Coefficient of Alpha and
the International Structure Test’, Psychometrika,
16(3), 297-334.
9. Deegan C, and Gordon B. (1996). A study of the
environmental disclosure practices of Australian
corporations. Accounting and Business Research
26 (3): 187–199.