This paper is published in Volume-7, Issue-2, 2021
Area
Commerce
Author
Dr. B. Shailaja
Org/Univ
Osmania University College for Women, Hyderabad, Telangana, India
Pub. Date
23 March, 2021
Paper ID
V7I2-1242
Publisher
Keywords
Disclosures, Banks, Stakeholders

Citationsacebook

IEEE
Dr. B. Shailaja. Voluntary disclosure practices- A comparative study of top public and private sector banks in India, International Journal of Advance Research, Ideas and Innovations in Technology, www.IJARIIT.com.

APA
Dr. B. Shailaja (2021). Voluntary disclosure practices- A comparative study of top public and private sector banks in India. International Journal of Advance Research, Ideas and Innovations in Technology, 7(2) www.IJARIIT.com.

MLA
Dr. B. Shailaja. "Voluntary disclosure practices- A comparative study of top public and private sector banks in India." International Journal of Advance Research, Ideas and Innovations in Technology 7.2 (2021). www.IJARIIT.com.

Abstract

A voluntary disclosure practice plays a major role with respect to stakeholders. It creates a high quality of financial and non-financial information which is useful for the stakeholders to make the decisions. The voluntary disclosure practices provide the information to the stakeholders to make the investment decisions. Therefore, it is necessary for every bank to make timely and full disclosures in the annual reports of the banks. This paper is an attempt to examine the voluntary disclosure practices prevailing in commercial banks in India. In addition to this, a comparative analysis of voluntary disclosure practices of public sector banks and private sector banks in India for the period 2018-2021.