AN ANALYSIS OF CORPORATE GOVERNANCE DISCLOSURES PRACTICES OF SELECTED INDIAN LISTED COMPANIES

Ms. Farida J. Patel

Assistant Professor in Accountancy/Taxation

S.P.B.English Medium College of Commerce, Surat affiliated to Veer Narmad South Gujarat University, Surat

E-mail: farida.mandviwala84@gmail.com

Contact No: +91 9825943495

Dr. Sabita J. Sondhi

Associate Professor in Statistics

E-mail: savitasondhi@gmail.com

Contact No: +91 9825158482

Abstract: 

In recent times, corporate governance has attracted much attention both in academic literature and press media, especially in the wake of failure of some of world’s most respected corporations. Corporate Governance is related to effective, transparent and accountable administration of affairs of an institution by its management, while protecting the interests of its stakeholders including shareholders, creditors, regulators and the public. But the implementation of ‘Corporate Governance’ is not that much simple as its means. It is very wide subject and it includes lot of discussion. No doubt corporate governance is recently emerged concept and has taken the attention of each and every country, investors and corporate executives, but its needs are in urgent state. The purpose of this study is to analysis corporate governance disclosures practices of Indian companies listed on BSE SENSEX and NSE NIFTY for two years 2008 and 2014. The study is based on secondary source of data. Parameters based Score card method has been adopted for analysis of corporate governance disclosures practices of selected Indian Listed companies. These parameters have been divided into four main categories. Equal weight-age method has been used for the purpose of CG Analysis. The findings of the study are analysed using a parameter based scorecard.

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