Do board characteristics impact corporate risk disclosures? The Indian experience

Khandelwal Chandni; Kumar Satish; Madhavan Vinodh; Pandey Nitesh

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Do board characteristics impact corporate risk disclosures? The Indian experience

机译：董事会特色会影响企业风险披露吗？印度经历

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This study's primary purpose is to assess the corporate risk disclosure (CRD) practices of Indian firms and ex-amine the potential impact of the board characteristics on risk disclosure levels. The study uses sample data of non-financial Indian firms listed on the Bombay Stock exchange (BSE). The generalized method of moments (GMM) is applied to test a theoretical framework. The study found that the women on the board made a positive and significant impact on risk disclosure. Along with this, other governance indicators such as non-executive directors and multiple directorships have significant positive and negative associations. Factors such as board size, executive directors, and independent directors have no significant impact whatsoever on corporate risk disclosure.

机译：本研究的主要目的是评估印度公司的企业风险披露（CRD）实践，并胺胺对董事会特征对风险披露程度的潜在影响。该研究使用孟买证券交易所（BSE）上市的非金融印度公司的样本数据。普遍存在的时刻（GMM）的方法应用于测试理论框架。研究发现，董事会上的女性对风险披露产生了积极和重大影响。除此之外，其他治理指标，如非执行董事和多名董事会具有重要的积极和负面协会。董事会规模，执行董事和独立董事等因素对公司风险披露无重大影响。

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来源
《Journal of Business Research》 |2020年第12期|103-111|共9页
作者
Khandelwal Chandni; Kumar Satish; Madhavan Vinodh; Pandey Nitesh;
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作者单位

Malaviya Natl Inst Technol Dept Management Studies Jaipur Rajasthan India;

Malaviya Natl Inst Technol Dept Management Studies Jaipur Rajasthan India;

Ahmedabad Univ Amrut Mody Sch Management Ahmadabad Gujarat India;

Malaviya Natl Inst Technol Dept Management Studies Jaipur Rajasthan India;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Risk disclosure; Board size; Panel data; Corporate governance; Emerging market; Women;

机译：风险披露;董事会规模;面板数据;公司治理;新兴市场;女性;

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Do board characteristics impact corporate risk disclosures? The Indian experience

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