| 000 -LEADER |
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| fixed length control field |
01818nam a2200169 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
191029b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Saggar, Ridhima |
| 245 ## - TITLE STATEMENT |
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| Title |
Drivers of corporate risk disclosure in Indian non-financial companies: A longitudinal approach |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Name of publisher, distributor, etc |
Management and Labour Studies |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
44(3), Aug, 2019: p.303-325. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The present study aims to identify the drivers of corporate risk disclosure in the Indian listed non-financial companies over a period of 6 years. A sample of 318 companies from Business Today’s list of top 500 companies has been analyzed using Panel data regression. Multiple theoretical perspectives have been employed such as agency, signaling, stakeholders and political cost theories in explaining the drivers of corporate risk disclosure. The findings provide crucial understanding for the investors, lenders and other prime stakeholders of key drivers of risk disclosure which will assist in the investment decision. The results conclude that corporate governance in the form of large boards, gender diversity in the boardrooms and independent directors on boards are positive drivers of risk information, whereas CEO duality restricts such information which is alarming. Larger, less profitable, low liquid and firms reporting more risk information in the past divulge more information on risk confronted by them. Analogously, the study widens the knowledge in the Indian context which possesses a lot of potentials to attract international investors who are in search of information to demarcate strongly managed companies than their counterparts. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Risk |
| 9 (RLIN) |
12771 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Singh, Balwinder |
| 9 (RLIN) |
12772 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Management and Labour Studies |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
Corporations - India |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
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| Item type |
Articles |
