The study examines the disclosure practices of commercial banks in India by carrying out a comparative analysis of public and private sector banks. It also finds out the highest and the least disclosed elements of banking disclosures. Finally it studies the impact of selected bank attributes on disclosure levels. The study is based on the secondary data which has been suitably tabulated and analyzed with the help of statistical techniques like z-test, ANOVA and multiple regression. The study concludes that there has been growth in the level of disclosure in almost all the banks. The results...