Nowadays, internet satisfying people with different services related to different fields. The profit, as well as non-profit organization, uses the internet for various business purposes. One of the major is communicated various financial as well as non-financial information on their respective websites. This study is conducted on the top 30 BSE listed public sector companies, to measure the extent of governance disclosure (non-financial information) on their web pages. The disclosure index approach to examine the extent of governance disclosure on the internet was used. The governance index was constructed and broadly categorized into three dimensions, i.e., organization and structure, strategy & Planning and accountability, compliance, philosophy & risk management. The empirical evidence of the study reveals that all the Indian public sector companies have a website, and on average, 67% of companies disclosed some kind of governance information directly on their websites. Further, we found extreme variations in the web disclosure between the three categories, i.e., The Maharatans, The Navratans, and Miniratans. However, the result of Kruskal-Wallis indicates that there is no such significant difference between the three categories. The study provides valuable insights into the Indian economy. It explored that Indian public sector companies use the internet for governance disclosure to some extent, but lacks symmetry in the disclosure. It is because there is no such regulation for web disclosure. Thus, the recommendation of the study highlighted that there must be such a regulated framework for the web disclosure so that stakeholders ensure the transparency and reliability of the information.
The Influence of Salp Swarm Algorithm-Based Feature Selection on Network Anomaly Intrusion Detection
