A Study of Disclosure of the Qualification of the Independent Directors in the Annual Report by the Companies in India

10.5281/zenodo.10432080

Abstract : The motive of this study was to inspect the impact of the factors
and features of disclosure of the qualification of the independent directors
by companies in India. With this study, the authors wanted to determine
association between the disclosure of the Qualification of Independent
Directors (QIDR) in board and the age, size, origin, sector and profit of the
companies in India. A binary logistic regression was undertaken to assess
whether disclosure of qualification of the independent directors was related
to the age, size, company’s origin, sector and profit. The study has reflected
that there is a significant difference between the QIDR and Non-QIDR
(NQIDR) companies. The likelihood that the companies will publish the
information regarding the qualification of the independent directors in the
annual report is greater in the case of private sector companies and
companies that have higher profits.