Abstract
PurposeThis paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies.Design/methodology/approachThe study uses a sample of 197 firms from the BSE 500 for the years 2017–2018 to 2019–2020. The proposed hypotheses are tested using two-stage least squares regression.FindingsThe study documents a positive influence of board size, board independence and gender diversity on IRQ. The study also finds that board activity and role duality are insignificant with IRQ. Among the firm-specific characteristics, variables such as firm size, profitability and capital intensity positively influence IRQ.Originality/valueThe current study presents the first investigation in the context of India on the various board characteristics influencing IRQ. The study reiterates the role that gender-diverse boards have in improving information transparency. Policymakers can therefore drive adoption by recommending changes in board characteristics and increasing the quota for women on boards.
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