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

Table 7:

Model Coefficient t-value p-value
CONSTANT 14.986 3.201 0.002
Board Size 0.343 0.941 0.350
Audit Committee Independence 0.010 0.201 0.841
Remuneration Committee Independence -0.044 -1.526 0.131
Women Director -0.022 -0.316 0.753
Foreign Director -0.083 -2.366 0.021*
R2Adjusted R2F-statisticsp-valueN 0.1410.0822.3680.04878
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