Available of Research International Journal https://edupediapublications.org/journals at e-ISSN: 2348-6848 p-ISSN: 2348-795X Volume 05 Issue 15 May 2018 660 | Page https://edupediapublications.org/journals/index.php/IJR/ Available online: Disclosure of Corporate Governance Practices in Indian Tourism Companies Dr. Anwar Ahmad& Eissa A. Al-Homaidi 1 Assistant Professor, Faculty of Commerce, Aligarh Muslim University, Aligarh, UP, India. anwarahmadamu@gmail.com 2 Research Scholar, Faculty of Commerce, Aligarh Muslim University, Aligarh, UP, India. eissa.alhomaidi2020@gmail.com Abstract This paper examines the disclosure of corporate governance practice in published annual reports of Indian tourism companies listed on BSE during the period of three years from 2013 to 2015. This study based on secondary data. Corporate governance addressed in this study include board of directors (size, composition, and diligence), audit committee (size, composition, and diligence), ownership (government, institutional and foreign). This study employed content analysis of the published annual reports of 53 tourism companies listed on BSE by using SPSS software program. The results indicate that audit committee size and board size have highest disclosed variables, while government ownership is the lowest variable that disclosed about tourism companies. This study suggests that the tourism companies should increase the disclosure of corporate governance. This study also recommends that the result of this study may have some important implications for the enhancing disclosure of corporate governance practice of listed Indian tourism companies. Keywords: Corporate Governance Practices; Disclosure; Tourism Companies. 1. Introduction Corporate governance disclosure has been in the spotlight for the past decade, oftentimes for negative rather than positive reasons. In the past era, there were numerous scandals, the world has witnessed many financial crises that made us remember the downturn of the 1920s. Most of the economies have undergone a number of reforms, resulting in a more liberalization and globalization oriented economies. In the present time of globalization and advancement, the world has turned into a financial town, with the world shrinking and expanding business opportunities across borders. It became very difficult for managers, regulators, and shareholders, but also policymakers and the general public, to understand numbers and take decisions; as a result, the hardest thing to come by isn't money but it's reliable information and uniformity in presentation of financial results.