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The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition

Table 3:

Independent variable Measurement Source
Board Size The total number of directors on board. Ahmed Haji (2015)
Audit Committee Independence The percentage of independent directors in the audit committee. Akbas (2016)
Remuneration Committee Independence The percentage of independent directors in the remuneration committee. Abeysekera (2012)
Women Director The percentage of women directors on the board of director. Akbas (2016)
Foreign Director The percentage of foreign directors on the board of director. Du et al. (2017)
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