The Effects ofDisclosure Policies onthePerformance ofCompanies intheEnergy Secto
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 3
Abstract
Disclosure of annual reports is necessary for every company as mandated by IFRS as it provides information to various stake holders to take effective investment decisions. This paper measured the extent of disclosuresmade by companies belonging to the Energy sector in India. The most important objectives of the paper include determining disclosure scores foreach selected company, to analyse the impact of disclosure scores on the performance of the company and to determine the variation of disclosure scores, if any, among the selected companies. This study was conducted by reviewing the reports published annually of the chosen companies for a term of 5 years by implementing the unweighted disclosure criteria method. The tests that were conducted in the study are correlation, regression and t-tests using SPSS software. The results show that Oil & Natural Gas Company has the highest score of disclosure while lowest score of disclosure is seen in the case of Power Grid. The paper finds a negative relationship between disclosure scores and performance of the selected Energy sector companies and a significant variation in the disclosure scores among the selected companies.
Authors and Affiliations
Ms. Anaparti Navya, Ms. R. Anuradha. CMA
Keywords
Related Articles
- EP ID EP399928
- DOI -
- Views 105
- Downloads 0
The Role of Brand Equity And Brand Awareness on Consumers’ Purchase Intention
This article presents a review about the role of brand equity and brand awareness on the purchasing intentions of the consumers or consumer choice process. The purpose of this paper is to elaborate the relation between t...
“Drawing Parallels between Share Price of Packaging Companies and Base Rate in India”
This paper is on “Drawing Parallels Between Share Price Of Packaging Companies And Base Rate In India”focuses on checking if there is any significant relationship between the share price of packaging companies and base r...
The Influence of Organizational Culture and Competencies Towards the Effectiveness of Information Systemand The Impact to Employee Performance
Effective Information System is essential for an organisation. The effectiveness of Information Systems is more valuable if its construction is based on stakeholders’ points of view, involving the net benefits that are o...
La Satisfacción Del Cliente Como Mediadora Entre La Lealtad Y La Calidad Del Servicio En Una IES
Los servicios que actualmente otorgan las instituciones de educación superior van más allá de la docencia, haciendo crecer sus funciones administrativas de manera exponencial para una atención integral a los beneficiario...
The Influence Offirm Strategy and Organizational Resilience To Technology Orientation Andit’simplication To Company Performanceof Coal Mining Company In Indonesia
This study aims to investigate the influence of Firm Strategy and Organizational Resilience to Technology Orientation, and its implication to Company Performance of coal mining company in Indonesia.The methodology of thi...