公司治理特征对综合报告质量的影响:实证分析,来自印度的证据

Q3 Business, Management and Accounting Indian Journal of Corporate Governance Pub Date : 2024-04-05 DOI:10.1177/09746862241236546
Suman Devarapalli, Lalita Mohan Mohapatra
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引用次数: 0

摘要

在过去十年中,有关综合报告(IR)的研究迅速发展,全球范围内对综合报告信息披露质量的关注度也特别高。本研究旨在探讨董事会特征与综合报告质量之间的关联。分析选取了 46 家印度上市公司,在三年内观察了 138 个公司年度。研究发现,董事会规模、首席执行官双重性、非执行董事会成员、财务杠杆、COVID-19 危机和公司规模对投资者关系质量有积极影响。研究发现,性别多样性、董事会活动和盈利能力对投资者关系质量有负面影响。本研究首次考察了印度背景下董事会特征对实施和采用投资者关系的影响。此外,该研究还为研究人员、从业人员、会计机构、政府机构、投资者和政策制定者提供了有关使用综合报告和合理决策的重要见解。
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Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India
The research on integrated reporting (IR) has grown swiftly over the past decade, and specific attention is given to the disclosure quality of IR information across the globe. The objective of this study is to investigate the association between board characteristics and integrated reporting quality. The analysis selected 46 Indian listed companies with 138 firm-year observations over three years. The study found a positive impact of board size, CEO duality, non-executive board members, financial leverage, the COVID-19 crisis and firm size on IR quality. The study found a negative effect of gender diversity, board activity and profitability on IR quality. This study is the first to examine the effect of board features on the implementation and adoption of IR in the Indian context. Moreover, the study offers key insights for researchers, practitioners, accounting bodies, government agencies, investors and policymakers into the use of integrated reporting and sound decision-making.
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来源期刊
Indian Journal of Corporate Governance
Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management
CiteScore
2.00
自引率
0.00%
发文量
10
期刊介绍: Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.
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