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

Q2 Business, Management and Accounting

AJAR Asian Journal of Accounting Research Pub Date : 2023-10-12 DOI:10.1108/ajar-02-2022-0050

Manimore Makri, Leo Themjung Makan, Kailash Chandra Kabra

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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.

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新兴市场的董事会特征与综合报告:来自印度的证据

目的研究董事会特征对印度上市公司综合报告质量的影响。该研究使用了2017-2018年至2019-2020年BSE 500指数中197家公司的样本。使用两阶段最小二乘回归对提出的假设进行了检验。研究发现董事会规模、董事会独立性和性别多样性对企业内部绩效有正向影响。研究还发现，董事会活动和角色二元性对IRQ的影响不显著。在企业特征中，企业规模、盈利能力和资本密集度等变量对IRQ有正向影响。原创性/价值目前的研究首次在印度的背景下对影响IRQ的各种董事会特征进行了调查。该研究重申了性别多元化董事会在提高信息透明度方面的作用。因此，政策制定者可以通过建议改变董事会特征和增加女性在董事会中的配额来推动采用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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