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Asian Journal of Management
Year : 2018, Volume : 9, Issue : 4
First page : ( 1273) Last page : ( 1280)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2018.00202.0

Corporate Governance Practices and Disclosures-A Study on the Indian Corporate Sector

Kalita Kabita1,*, Dr. Sikidar Sujit2

1Assistant Professor, Pandit Deendayal Upadhyaya Adarsha Mahavidyalaya, Bongaigaon

2Professor, Department of Commerce, University of Science and Technology (USTM), Meghalaya-793101, sujitsikidar@gmail.com

*Corresponding Author E-mail: kabitakalita90@gmail.com

Online published on 30 January, 2019.


Corporate governance is the system of laws and regulations by which companies are directed and controlled. In India the importance of the study of corporate governance became more evident in the post liberalization period with the development of the Indian economy. With the rise of fraudulent practices in the business world and the increasing involvement of numerous companies in various scams it became necessary for the adoption of more stringent practices in the field of corporate governance. The current study is an attempt to analyze the governance practices of the Indian corporate entities and to make a comparison between the SEBI guidelines on corporate governance as mentioned in the SEBI Listing Obligations and Disclosure Requirements (LODR), 2015 and the governance practices listed in the newly proposed Uday Kotak Committee Recommendations, 2018. Though the new recommendations are to be followed from April, 2018 and some of the mentioned recommendations will come into force from the year 2020 but the current study tries to highlight the difference between the old and new guidelines in order to make an assumption about the proposed changes it will be able to bring in the area of corporate governance in India. Along with this the current study also tries to throw light on the governance practices of certain selected companies in India on the basis of certain selected parameters



Corporate Governance, SEBI, Uday Kotak Committee, Regulations, corporate.


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