This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specifi c characteristics and voluntary disclosure of the sample companies. The study reveals that Indian banks are disclosing a considerable amount of voluntary information. The fi ndings also indicate that size and assetsin-place are signifi cant and other variables such as age, diversifi cation, board composition, multiple exchange listing and complexity of business are insignifi cant in explaining the level of disclosure. However, this paper has contributed to the academic literature that fi nancial institutions provide voluntary corporate information including social information as discharging their social responsibility and corporate citizenship.

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This study attempts to explore the theoretical and empirical evidence on the relationship between competition and corporate governance in the broader back ground of economic reforms in developing economies, and analyses the problems that may occur due to inadequate corporate governance practices in an enhanced era of competition. The paper also discusses the areas of corporate governance that required immediate attention in developing countries such as protecting shareholder rights and market for corporate control, which are emerging issues in the context of rapid privatization and deregulations