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Purpose – This study investigates the status of related party disclosure in an emerging economy, that is, India. The reason behind concentrating on India is due to its opening of the economy in 1991 to attract foreign investment. Hence, it is significant that investors are provided with credible information. The accounting value of ‘secrecy’ underlying India and the voluntary nature of detailed reporting about related parties in this country further motivated the present study.

Methodology/Approach – The research method includes a content analysis of the ‘related party disclosure’ section of annual reports of a sample of Indian companies for the financial years 2002–2006.

Findings – Indian companies disclosed more than the required minimum level of related party disclosure as required in the Indian accounting standard. No association between related party disclosure with market capitalization, industry affiliation and foreign listing was found for the year 2006. However, when the scores of all the five years 2002–2006 were considered manufacturing and automotive companies disclosed more about related parties than diversified, service and technology.

Research Limitations – The limitations of our findings rests upon the fact that we have not examined the effect of factors such as the composition of management of each company and the presence of Indians/Non-Indians in management.

Originality/Value of the Paper – Most studies exploring disclosure practices are directed towards developed countries. The disclosure practices in developing countries is an under researched area. This paper contributes towards the existing literature by taking the case of an emerging economy, that is, India.

The sudden outbreak of COVID-19 shook up the Global tourism and threatened many tourism destinations. After the first wave of COVID-19, the invention of vaccines prevented the spread of virus and the industry started healing itself. However, the second wave of the pandemic disrupted the recovery plans and polices of many tourism companies and planners. Tourism and Hospitality industry has faced many challenges in the past. But pandemic of this magnitude was unexpected. The impact is much deeper and complete end of such virus is unpredictable. The need of the hour is to take actions to unpack and reduce such recurring repercussion of COVID-19 and rethink and repackage tourism for restoring the demand. This foregrounds a framework to identify the impact of COVID-19 on Odisha Tourism and formulate a strategic approach for the restoration and survival of the tourism industry in Odisha. The study is both exploratory and descriptive in nature, based upon a qualitative research approach and includes collection of both primary and secondary data. Results of the study reveal that lockdown/shutdown and other restrictions due to pandemic have impacted the key tourism stakeholders in Odisha leaving them under financial instability. The study emphasises on promotion of domestic tourism in a big way. The study focuses on alternative tourism development and improved infrastructure relating to the screening, sanitisation and social distancing of the visitors will build confidence among the visitors and recreate interest in travel. IATA Travel Pass/Vaccination certificate should be a mandatory travel document for safe travel practice.

Purpose – This paper examines the extent to which Saudi listed companies report online information about their corporate governance practice in light of the guidance issued by the Saudi Arabian Capital Market Authority (SACMA), thereafter.

Methodology – We adopted a content analysis approach, accordingly a corporate governance disclosure index is developed to analyse the content of every company's website.

Findings – We found that the majority of Saudi listed companies utilise the Internet to communicate some information about corporate governance to their stakeholders. We also found that the level of online reporting of corporate governance varies between sectors. In particular, the paper revealed that the banking sector has the highest level of corporate governance disclosure compared with other sectors. On the other side, companies in the industry and service sectors provide very little information about corporate governance on their websites. The results suggest that the nature of control over the sector, the involvement of government in the ownership and management of businesses and some social assumptions could have an impact on companies’ decision to disclose online information about their corporate governance in developing countries.

Practical implications – The importance of investigating online reporting of corporate governance in Saudi Arabia emerges from the fact that SACMA published a guidance in 2006 that recommends the disclosure of corporate governance information by Saudi listed companies. Therefore, it would be worthwhile informing SACMA about the extent of compliance with the guidance of corporate governance. This is essential taking into consideration two facts: first, the recent remarkable growth of the Saudi stock market which was accompanied by significant increase in the demand for additional information by stakeholders; second, the recent increase of the utilisation of the Internet by companies for disclosure purposes worldwide. Further, the results of this research study could add to our limited knowledge about the practice of corporate governance in developing countries.

Originality/value – This paper contributes to the limited literature on disclosure practices in developing countries in general and in Saudi Arabia in particular. Our review of the literature revealed that there is no study to date on online disclosure of corporate governance in Saudi Arabia and very limited research has been carried out in developing countries in general. This is important taking into consideration environmental factors of developing countries, which could bring different sight in the issue of the disclosure of corporate governance.

Narendra Modi’s Bharatiya Janata Party made fighting corruption as a major election plank, and won the 2014 elections, and formed the National Democratic Alliance government – a majority party government in India in nearly 30 years. Modi was re-elected in May 2019 with a bigger majority. As his government celebrates the second term, it is time to assess the last five years’ accomplishments in fighting corruption. This chapter deals with the subject under four major headings. The first examines the efficacy of existing anti-corruption agencies. The second explains the office of Lokpal (Ombudsman). The third analyses the initial challenges and efforts of the Modi government. The fourth draws some conclusions.