Web disclosure practices of Indian public sector banks

This study reports the results of an empirical investigation of the extent of web disclosure practices of 26 public sector banking companies in India. It also reports the results of association between company size and web disclosure practices of sample companies. A disclosure checklist of 58 items of information is developed and statistical analysis is performed using one way ANOVA. The study reveals that Indian public sector banks are disclosing considerable amount of information on their websites. The findings also indicate that size is insignificant in explaining the level of web based disclosure practices of Indian public sector banking companies.