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
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