Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Drivers of Mandatory and Non-Mandatory Internet Corporate Reporting in Public and Private Sector Indian Companies Subject The topic of the resource disclosure; Internet corporate reporting; regulation; SEBI Description An account of the resource The papers objective was to measure the drivers of mandatory and non-mandatory internet corporate reporting by public and private sector companies following the internet disclosure compliance of listing and obligation requirement of SEBI under Clause 46. Several drivers, namely firm size, profitability, leverage, liquidity, board size, independence of board, and CEO duality, were used to measure the effectiveness of mandatory and non-mandatory disclosure. A multiple regression model was applied to test the present papers hypotheses. The results of multiple regression revealed that the firms size was exceptionally important for both sectors. In contrast, public sector disclosure was largely impacted by leverage, liquidity, board size, and board independence. In comparison, the private sector disclosure scores were mainly impacted by leverage and board size, although there is no relationship between ICR and firm profitability and CEO duality. In performing separate multivariate regression between the two sectors, many disparities emerged. This disparity showed that public and private sector corporations had quite different firm and governance characteristics of the disclosure. As the first exploratory research to assess the mandate internet disclosure of public and private sector companies in India, it is very informational, specifically for those working on Indian companies regulation, compliance, and research. 2022, Associated Management Consultants Pvt. Ltd. All rights reserved. Creator An entity primarily responsible for making the resource Singh H. Source A related resource from which the described resource is derived Prabandhan: Indian Journal of Management, Vol-15, No. 12, pp. 39-53. Publisher An entity responsible for making the resource available Associated Management Consultants Pvt. Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2022-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.17010/pijom/2022/v15i12/172600" target="_blank" rel="noreferrer noopener">https://doi.org/10.17010/pijom/2022/v15i12/172600</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144122501&amp;doi=10.17010%2Fpijom%2F2022%2Fv15i12%2F172600&amp;partnerID=40&amp;md5=352178e1aae6d3613df6367bcadc359c" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144122501&amp;doi=10.17010%2fpijom%2f2022%2fv15i12%2f172600&amp;partnerID=40&amp;md5=352178e1aae6d3613df6367bcadc359c</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 9752854 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Singh H., Department of Commerce, School of Commerce, Finance and Accountancy, Christ (Deemed to be University), Bangalore, 560 029, India