A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is application/pdf
.
Does Corporate Governance Influence Voluntary Disclosure? Evidence from India
2019
Indonesian Journal of Sustainability Accounting and Management
The purpose of this study is to examine the influence of different corporate governance (CG) attributes on voluntary disclosures (VD) made by 100 companies listed on the Bombay Stock Exchange (BSE) in their annual reports. To this end, the paper uses appropriate panel data regression technique, whereby the results indicate that three CG attributes—board independence, board gender diversity, and its risk management committee—have significant influence on VD. In particular, board independence is
doi:10.28992/ijsam.v3i2.97
fatcat:u5kapb2h3vcmvppjd4igevaa2a