文章基本信息

标题：Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms
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作者：Nandi, S. ; Ghosh, S.
期刊名称：Decision Science Letters
印刷版ISSN：1929-5804
电子版ISSN：1929-5812
出版年度：2013
卷号：2
期号：1
页码：45-58
DOI：10.5267/j.dsl.2012.10.004
语种：English
出版社：Growing Science Publishing Company
摘要：This study investigates the association between firm characteristics, corporate governance attributes and the level of corporate disclosure of listed firms in India. The research paper has been based on a sample of 60 firms listed in the Bombay Stock Exchange (BSE) / National Stock Exchange (NSE) during the study period from 2000-01 to 2009-10. The study has used the Standard & Poor (2008) model for measuring the level of corporate disclosure. To examine the association between explanatory variables and the level of corporate disclosure, multiple regression model has been used. The results suggest a positive relationship between board size, ratio of audit committee members to total board members, family control, CEO duality, firm size, profitability, liquidity and the extent of corporate disclosure. However, the degree of corporate disclosure is negatively related to board composition, leverage and age of the firm.
关键词：India;Corporate disclosure;Corporate governance attributes;Firm characteristics