... Integrated reporting quality Investment efficiency Firm value Overinvestment Underinvestment Information asymmetry Agency theory In recent years, the quality of corporate reporting—particularly integrated reporting (IR)—has become a critical governance mechanism, influencing investment...

... disclosures, reducing information asymmetry positively and improving forecast accuracy. The unique context of India’s gender quota policy on corporate boards and its relatively weak corporate governance structure offers an ideal setting to investigate this relationship. Design/methodology/approach...

... Licensed re-use rights only Kavitha Pradeep can be contacted at: kavits.work@gmail.com Single bank Bank monitoring Emerging market Accounting conservatism Free rider problem Information asymmetry Positive accounting theory Our study makes several contributions to the literature...