Drivers of corporate voluntary disclosure: a systematic review.
Purpose: The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices. Design/methodology/approach: Following a systematic method, the sample literature of 135 studies was collected from the Scopus database....
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| Main Authors: | , , , , |
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| Format: | Article |
| Published: |
Emerald Publishing
2023
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| Subjects: | |
| Online Access: | http://eprints.utm.my/106658/ http://dx.doi.org/10.1108/JFRA-04-2021-0110 |
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| Institution: | Universiti Teknologi Malaysia |