Impact of the busyness and board independence on the discretionary disclosures of Indian firms
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DOI: 10.1108/ijlma-04-2018-0062
Abstract: PurposeThe purpose of this paper is to empirically investigate the impact of board characteristics such as size, independence, busyness and duality on the extent of discretionary disclosures of listed Indian firms.Design/methodology/approachA disclosure index with 110… read more here.
Keywords: board independence; discretionary disclosures; impact busyness; indian firms ... See more keywords