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 Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies Subject The topic of the resource Financial Reporting; Firm Value; Panel Data Regression; Tobins Q Ratio; Voluntary Disclosures Description An account of the resource This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective. Financial reporting includes disclosures as prescribed by regulators, but few companies go beyond mandatory requirements and provide additional information voluntarily. This study empirically tests the extent of such voluntary disclosures using Corporate Voluntary Disclosure Index containing 81 items of both financial and non-financial information and panel data regression to test the hypotheses. The sample for this study is the non-financial companies in the BSE 100 Index and the period is five financial years from 20102011 to 20142015. This study finds a positive association between voluntary disclosures and firm value as measured by Tobins Q. Especially the market gives a higher valuation for companies disclosing optional information on social and environmental, corporate governance and financial information. This finding has a significant implication for emerging economies like India and it supports various disclosure theories such as agency, stakeholders and positive accounting theories. 2020 Management Development Institute. Creator An entity primarily responsible for making the resource Charumathi B.; Ramesh L. Source A related resource from which the described resource is derived Vision, Vol-24, No. 2, pp. 194-203. Publisher An entity responsible for making the resource available Sage Publications India Pvt. Ltd Date A point or period of time associated with an event in the lifecycle of the resource 2020-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1177/0972262920914138" target="_blank" rel="noreferrer noopener">https://doi.org/10.1177/0972262920914138</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084582882&amp;doi=10.1177%2F0972262920914138&amp;partnerID=40&amp;md5=94a40a9114dc22d7173dec936344d100" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084582882&amp;doi=10.1177%2f0972262920914138&amp;partnerID=40&amp;md5=94a40a9114dc22d7173dec936344d100</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 9722629 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 Charumathi B., Department of Management Studies, School of Management, Pondicherry University, Puducherry, India; Ramesh L., Institute of Management, CHRIST (Deemed to be University), Bangalore, India