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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
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