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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Bibliographic Details
Main Authors: Zamil, Izdihar Abdullah, Ramakrishnan, Suresh, Mohd. Jamal, Noriza, Hatif, Majeed Abdulhussein, Khatib, Saleh F. A.
Format: Article
Published: Emerald Publishing 2023
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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
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