A Content Analysis Study on Corporate Governance Reporting by Indian Companies

Based on a content analysis study the paper under subject heading examines corporate governance reporting by 30 Indian companies, which form the BSE Sensex. Using the regulation of Securities and Exchange Board in India, the findings indicates that though the firm are providing information related to all the nine dimension of corporate governance reporting, a deeper analysis indicates that the disclosure are still inconclusive and the variation within the companies is also high. Using ordinary least squares regression method, the significant determinants of corporate governance disclosure are size of the company, number of independent directors, and overseas listing status.