Quality of financial reporting in the Indian insurance industry: Does corporate governance matter?
Barkha Goyal,
Rachita Gulati
Abstract:This study explores the relationship between financial reporting quality and insurer governance, with the hypothesis that robust governance procedures exert better control over managers’ opportunistic behavior. The analysis is based on a dataset of insurer firms from 2014 to 2021. The econometric results obtained using the two‐step system GMM technique reveal that the overarching influence of corporate governance on enhancing financial reporting quality is evident, with board and risk governance matters the mo… Show more
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