![]() A means test (t-test) is used to compare the attributes of independent directors in the largest Chinese and Indian companies. More importantly, do the independent directors in these two jurisdictions possess the core governance attributes regarded as essential for performing their governance roles effectively? Based on corporate governance guidelines and codes worldwide, four core attributes are identified as influencing the capacity of independent directors to successfully perform their role. ![]() As the debate on convergence and divergence in corporate governance has received considerable research interest, this study aims to explore whether the recently developed independent director systems in China and India could be characterised as convergent or divergent. ![]()
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March 2023
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