000			01818nam a2200169 4500
999			_c512056 _d512056
008			191029b ||||| |||| 00| 0 eng d
100			_aSaggar, Ridhima _912770
245			_aDrivers of corporate risk disclosure in Indian non-financial companies: A longitudinal approach
260			_bManagement and Labour Studies
300			_a44(3), Aug, 2019: p.303-325.
520			_aThe 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			_aRisk _912771
700			_aSingh, Balwinder _912772
773			_aManagement and Labour Studies
906			_aCorporations - India
942			_2ddc _cAR