Board characteristics and integrated reporting in an emerging market: evidence from India
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 test...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2024-02-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-02-2022-0050/full/pdf |