Author:
Agnihotri Arpita,Bhattacharya Saurabh
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.
Subject
Business, Management and Accounting (miscellaneous)
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