Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14578
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dc.contributor.authorNisha Singla-
dc.contributor.authorR. S. Arora-
dc.date.accessioned2024-03-02T06:28:15Z-
dc.date.available2024-03-02T06:28:15Z-
dc.date.issued2015-
dc.identifier.urihttp://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14578-
dc.description.abstractThe concept o f corporate social responsibility has gained considerable attention in recent years with the increasing social pressure for the fulfillm ent o f social responsibility. Companies need to act in a socially responsible manner for their long term survival. The present paper examines social disclosure practices of public sector enterprises namely M aharatna and N avratna companies in the light o f new Companies Act, 2013 and Companies (Corporate Social Responsibility Policy) Rules, 2014. The period o f study is two years i.e. 2013-14 and 2014-15. The study is based on annual reports. The data has been analyzed using independent samples t-test and paired t-test. The study highlights significant findings with regard to social disclosure practices of M aharatna and Navratna companies.-
dc.publisherJournal of Accounting and Finance-
dc.subjectCSR-
dc.subjectNavratna-
dc.subjectMaharatna-
dc.subjectCompanies Act 2013-
dc.titleSocial Disclosure Practices of Public Sector Enterprises in India-
dc.volVol. 30-
dc.issuedNo. 1-
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