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Whistleblowing policy disclosure: Evidence from an Indian emerging market

Lookup NU author(s): Dr Saurabh BhattacharyaORCiD

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This is the authors' accepted manuscript of an article that has been published in its final definitive form by Emerald Group Publishing Limited, 2015.

For re-use rights please refer to the publisher's terms and conditions.


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.


Publication metadata

Author(s): Agnihotri A, Bhattacharya S

Publication type: Article

Publication status: Published

Journal: Corporate Governance

Year: 2015

Volume: 15

Issue: 5

Pages: 678-692

Online publication date: 05/10/2015

Acceptance date: 10/08/2015

Date deposited: 26/11/2018

ISSN (electronic): 1472-0701

Publisher: Emerald Group Publishing Limited

URL: http://dx.doi.org/10.1108/CG-05-2014-0057

DOI: 10.1108/CG-05-2014-0057


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