Cahaya, Fitra Roman; Porter, Stacey; Tower, Greg; … - In: Journal of Accounting in Emerging Economies 7 (2017) 3, pp. 318-336
Purpose The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components...
