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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.

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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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