Open AccessA COMPARATIVE STUDY ON DISCLOSURE PRACTICES AND ITS RELATION WITH SHARE PRICES OF SELECTED INDIAN LISTED COMPANIES
Publication year - 2021
Publication title -
gap interdisciplinarities - a global journal of interdisciplinary studies
Language(s) - English
Resource type - Journals
ISSN - 2581-5628
DOI - 10.47968/gapin.42001
Subject(s) - relation (database) , accounting , business , variance (accounting) , pearson product moment correlation coefficient , annual report , share price , statistics , finance , mathematics , database , computer science , stock exchange
The disclosures are the language of communicating the performance and state of affair of business by thecorporates to stakeholders. Therefore, the main objective of this paper is to study the disclosure practices and theirrelation with share prices of selected companies. To meet this objective the data has been collected from annualreports and NSE data base of ten companies for two industries for the period of five years. The collected data istabulated and analysed with the help of research tools and techniques like mean, standard deviation, coefficient ofvariance, one - way ANNOVA and Karl Pearson’s correlation. This study concludes that, disclosures practicesbetween companies are same but not between selected sectors and these disclosures does not have any significantimpact or relationship with its share prices.