The Impact of Corporate Attributes on Disclosure Scores: A Study on Select IT Firms in India
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The article examines the link between the disclosure scores and corporate qualities of twenty IT businesses listed on the BSE India for a period of eight years, from 2016–17 to 2023–2024, This article aims to investigate how company characteristics affect transparency. Corporate characteristics like size, age, performance, profitability, liquidity, and leverage have all been studied to determine how they affect a firm's disclosure score. The degree of association between the study's variables was determined using Pearson's correlation, and the data was analysed using multiple regression analysis and an Anova.
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