Journal Press India^®

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This paper emphasizes on the disclosure practices of selected Indian and U.S banks. Four banks have been selected from each country on the basis of net worth and market capitalization as on 1st April 2010 and five years study period have been considered i.e. 2010- 2015. It has been observed from the analysis that among the selected Indian banks, Bank of Baroda disclosed information in its annual report while in case of U.S. The Bank of New York and Mellon disclosed maximum number of information in its annual report.

Keywords

ICAI, SEBI, RBI, NPA, SEC, Listing Agreement Clause 49.

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