*Research Scholar, Anna University, Chennai, India
**Associate Professor, DOMS, Anna University, Coimbatore, India
This paper discuss the various perspectives and methodologies that have been used in disclosure studies across countries. Disclosures encompass the traditional and required channels of communication, such as annual, quarterly, proxy statements and earnings release filings, but also include information that may be provided via company websites, social media platforms and other modern channels. Adequate disclosure in Annual Report is significant for the stakeholders of a firm and has been proven to create a favorable impact on the Company.
Disclosure, Corporate Governance, Content Analysis, Disclosure Effectiveness, Clause 49
