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Whistleblowing policy disclosure: evidence from an Indian emerging market

Whistleblowing policy disclosure: evidence from an Indian emerging market 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Governance Emerald Publishing

Whistleblowing policy disclosure: evidence from an Indian emerging market

Corporate Governance , Volume 15 (5): 15 – Oct 5, 2015

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References (109)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1472-0701
DOI
10.1108/CG-05-2014-0057
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Corporate GovernanceEmerald Publishing

Published: Oct 5, 2015

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