 Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from IndiaSuman Devarapalli and Lalita Mohan Mohapatra Indian Journal of Corporate Governance, 2024, vol. 17, issue 1, 9-32 Abstract: 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. Keywords: Integrated reporting quality; board size; non-executive board members; COVID-19 and board activity (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sae:ijcgvn:v:17:y:2024:i:1:p:9-32 DOI: 10.1177/09746862241236546 Access Statistics for this article More articles in Indian Journal of Corporate Governance |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.