Table 1.
Variable description.
Table 2.
Industry-wise sample distribution.
Table 3.
Descriptive analysis.
Table 4.
Correlation matrix.
Table 5.
Relationship between COVID-related disclosure and dividend payment.
Table 6.
Relationship between COVID-related disclosure and net change in dividend payment.
Table 7.
Relationship between governance characteristics and frequency of COVID-related disclosure.
Table 8.
Relationship between board-level characteristics and contextual COVID-related positive disclosure.
Table 9.
Relationship between board-level characteristics and contextual COVID-related negative disclosure.
Table 10.
Relationship between board-level characteristics and contextual COVID-related financial constraint disclosure.
Table 11.
Relationship between COVID-related disclosure and Tobin’s Q.
Table 12.
Relationship between COVID-related disclosure and employee turnover.