Quality of Disclosure in Annual Reports of Commercial Banks in India

The study examines the disclosure practices of commercial banks in India by carrying out a comparative analysis of public and private sector banks. It also finds out the highest and the least disclosed elements of banking disclosures. Finally it studies the impact of selected bank attributes on disclosure levels. The study is based on the secondary data which has been suitably tabulated and analyzed with the help of statistical techniques like z-test ANOVA and multiple regression. The study concludes that there has been growth in the level of disclosure in almost all the banks. The results further reveal that public sector banks are disclosing more as compared to private sector banks. The study further identifies risk and corporate governance elements as the major areas where banks can improve their disclosures. Finally quality of management age and ownership of the banks are the most significant variables influencing disclosures.