
10.5281/zenodo.10432080 Abstract : The motive of this study was to inspect the impact of the factorsand features of disclosure of the qualification of the independent directorsby companies in India. With this study, the authors wanted to determineassociation between the disclosure of the Qualification of IndependentDirectors (QIDR) in board and the age, size, origin, sector and profit of thecompanies in India. A binary logistic regression was undertaken to assesswhether disclosure of qualification of the independent directors was relatedto the age, size, company’s origin, sector and profit. The study has reflectedthat there is a significant difference between the QIDR and Non-QIDR(NQIDR) companies. The likelihood that the companies will publish theinformation regarding the qualification of the independent directors in theannual report is greater in the case of private sector companies andcompanies that have higher profits.
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