Title: Extent and determinants of voluntary disclosure: an empirical study of Indian private sector banks

Authors: Poonam Mahajan; Gurbinder Singh

Addresses: Guru Nanak Dev University College, Narot Jaimal Singh, Pathankot, Punjab 145026, India ' Guru Nanak Dev University, Amritsar, Punjab 143005, India

Abstract: The purpose of this paper is to examine the extent and determinants of voluntary disclosure practices of the Indian private sector banks for the year ending 2014-2015 and 2017-2018 respectively. The findings of the study reveal that overall disclosure level of the voluntary items has significantly increased after the amendment of Indian Companies Act, 2013. However, the level of voluntary disclosure is less than 50%. Overall, the voluntary disclosure of 35 items is constant, 64 items is improved and decreased for 30 items. Kotak Mahindra Bank and YES Bank has attained the 1st rank in the year 2014-2015 and 2017-2018 respectively. The profitability, liquidity, bank size and bank age are taken as independent variables. The results of regression analysis reveal that profitability and liquidity are significantly and positively affecting the voluntary disclosure in the year 2014-2015 and bank size had significant positive impact on voluntary disclosure in 2017-2018.

Keywords: extent; voluntary disclosure; private banks; determinants; India.

DOI: 10.1504/IJBG.2024.140048

International Journal of Business and Globalisation, 2024 Vol.37 No.4, pp.447 - 471

Received: 27 Feb 2020
Accepted: 18 Aug 2020
Published online: 17 Jul 2024 *

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