TY - JOUR
T1 - Whistleblowing policy disclosure
T2 - evidence from an Indian emerging market
AU - Agnihotri, Arpita
AU - Bhattacharya, Saurabh
N1 - Publisher Copyright:
© 2015, Emerald Group Publishing Limited.
PY - 2015/10/5
Y1 - 2015/10/5
N2 - Purpose – This paper aims to investigate factors which drive firms to disclose whistleblowing policies in one of the emerging markets, i.e. India. Design/methodology/approach – A sample of 200 Bombay Stock Exchange-listed Indian firms is analyzed using Tobit regression. Findings – Promoter shareholding, proportion of independent directors and specific positions like chief ethical officer influence disclosure of whistleblowing policies. Originality/value – This paper presents the first empirical study where principal-principal conflict theory is extended to explain drivers of whistleblowing policy disclosure and, hence, brings new insights to the literature on whistleblowing policy disclosure.
AB - Purpose – This paper aims to investigate factors which drive firms to disclose whistleblowing policies in one of the emerging markets, i.e. India. Design/methodology/approach – A sample of 200 Bombay Stock Exchange-listed Indian firms is analyzed using Tobit regression. Findings – Promoter shareholding, proportion of independent directors and specific positions like chief ethical officer influence disclosure of whistleblowing policies. Originality/value – This paper presents the first empirical study where principal-principal conflict theory is extended to explain drivers of whistleblowing policy disclosure and, hence, brings new insights to the literature on whistleblowing policy disclosure.
UR - http://www.scopus.com/inward/record.url?scp=84942768111&partnerID=8YFLogxK
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U2 - 10.1108/CG-05-2014-0057
DO - 10.1108/CG-05-2014-0057
M3 - Article
AN - SCOPUS:84942768111
SN - 1472-0701
VL - 15
SP - 678
EP - 692
JO - Corporate Governance (Bingley)
JF - Corporate Governance (Bingley)
IS - 5
ER -