A study on the effect of corporate governance mechanisms on the discretionary disclosure of Indian firms

Abstract

This research is a study on the effect of corporate governancemechanisms on the discretionary disclosures of Indian firms. The studyspecifically examines the effect of internal corporate governance mechanismssuch as the board characteristics, board functioning, ownership structure andaudit committee characteristics on the extent of discretionary disclosures of afirm.   Unlike many studies that focus onthe effect of a unitary corporate governance mechanism, this study examines the impact of several corporategovernance mechanisms in a single model and provides a framework to assess theimpact on the extent of discretionary disclosures made by a firm.