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Lookup NU author(s): Dr Saurabh BhattacharyaORCiD
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.
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.
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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