Board characteristics and integrated reporting in an emerging market: evidence from India

Manimore Makri, Leo Themjung Makan and Kailash Chandra Kabra

Asian Journal of Accounting Research, 2023, vol. 9, issue 1, 2-12

Abstract: Purpose - This paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies. Design/methodology/approach - The study uses a sample of 197 firms from the BSE 500 for the years 2017–2018 to 2019–2020. The proposed hypotheses are tested using two-stage least squares regression. Findings - The study documents a positive influence of board size, board independence and gender diversity on IRQ. The study also finds that board activity and role duality are insignificant with IRQ. Among the firm-specific characteristics, variables such as firm size, profitability and capital intensity positively influence IRQ. Originality/value - The current study presents the first investigation in the context of India on the various board characteristics influencing IRQ. The study reiterates the role that gender-diverse boards have in improving information transparency. Policymakers can therefore drive adoption by recommending changes in board characteristics and increasing the quota for women on boards.

Keywords: Integrated reporting; Board characteristics; India (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-02-2022-0050

DOI: 10.1108/AJAR-02-2022-0050

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