Saha, Rupjyoti; Maji, Santi Gopal - In: International Journal of Accounting & Information Management 32 (2024) 5, pp. 749-772
Purpose Given the dominance of family ownership in India, this paper aims to examine whether the impact of board gender diversity (BGD) on voluntary disclosure (VD) is moderated by family ownership. Design/methodology/approach Based on a panel data set of the top 100 listed Indian firms for five...