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1-2 of 2
Keywords: voluntary disclosure
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Journal Articles
Journal of International Accounting Research (2021) 20 (2): 111–132.
Published: 01 June 2021
....) to be on par with the interests of shareholders. carbon transparency voluntary disclosure CEO incentive CEO compensation corporate governance As climate change becomes increasingly severe, and media coverage of climate change-related events becomes more extensive, stakeholders...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 21–35.
Published: 01 March 2017
...José Elias Feres de Almeida; Herbert Simões Rodrigues ABSTRACT This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary...
