Table 9. Comparative analysis of ICDI of... | Emerald Publishing

Table 9.

Comparative analysis of ICDI of prior studies

Study	Current study				Ousama and Fatima (2012)		Khan and Ali (2010)		Bhatia and Mehrotra (2016)
Study period	2014				2002–2006		2007–2008		2016
Context	Bangladesh				Malaysia		Bangladesh		India
Sample	30 Banks	23 NBFIs	53 banks and NBFI		91 non-financial companies		20 large banks		40 listed banks including 25 state-owned banks
ICD categories	Index score	Index score	Index score	*n	Index score	n	Index score	n	Index score	n
INCDI	0.39	0.27	0.34	36	0.15	35	0.13	8	0.32	10
EXCDI	0.36	0.35	0.36	22	0.32	30	0.26	7	0.24	16
HCDI	0.20	0.14	0.18	35	0.24	36	0.51	6	0.20	18
ICDI	0.31	0.24	0.28	93	0.24	101	0.29	21	0.24	44

Study	Current study				Ousama and Fatima (2012)		Khan and Ali (2010)		Bhatia and Mehrotra (2016)
Study period	2014				2002–2006		2007–2008		2016
Context	Bangladesh				Malaysia		Bangladesh		India
Sample	30 Banks	23 NBFIs	53 banksand NBFI		91 non-financialcompanies		20 large banks		40 listed banks including 25state-owned banks
ICD categories	Indexscore	Indexscore	Indexscore	*n	Indexscore	n	Indexscore	n	Indexscore	n
INCDI	0.39	0.27	0.34	36	0.15	35	0.13	8	0.32	10
EXCDI	0.36	0.35	0.36	22	0.32	30	0.26	7	0.24	16
HCDI	0.20	0.14	0.18	35	0.24	36	0.51	6	0.20	18
ICDI	0.31	0.24	0.28	93	0.24	101	0.29	21	0.24	44

Note:

*n indicates the total number of disclosure items