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Voluntary disclosure in a changing regulatory environment : evidence from Chinese stock market

Qu, Wen; Cooper, Barry J.; Wise, Victoria; Leung, Philomena - In: International journal of economics and finance 4 (2012) 4, pp. 30-43

Persistent link: https://www.econbiz.de/10009616524

The Nature of Voluntary Greenhouse Gas Disclosure by Non-GHG Registered Australian Companies — An Explanation of the Changing Rationale

Borghei, Zahra - 2015

Purpose – This paper aims to explore the changing rationale of voluntary GHG disclosure by non-GHG registered companies over time and among industry sectors.Design/methodology/approach – A GHG disclosure index is used to evaluate the levels of GHG disclosure in 2009 and 2011 annual reports...

Persistent link: https://www.econbiz.de/10013029322

Corporate disclosure in relation to combating corporate bribery : a case study of two Chinese telecommunications companies

Islam, Muhammad Azizul; Haque, Shamima; Dissanayake, … - In: Australian accounting review 25 (2015) 3, pp. 309-326

Persistent link: https://www.econbiz.de/10011841799

Does voluntary greenhouse gas emissions disclosure reduce information asymmetry? : Australian evidence

Borghei, Zahra; Leung, Philomena; Guthrie, James - In: Afro-Asian Journal of Finance and Accounting : AAJFA 8 (2018) 2, pp. 123-147

Persistent link: https://www.econbiz.de/10011934537

Moral versus pragmatic legitimacy and corporate anti-bribery disclosure : evidence from Australia

Islam, Muhammad Azizul; Cooper, Barry J.; Haque, Shamima; … - In: Accounting forum 46 (2022) 1, pp. 30-56

Persistent link: https://www.econbiz.de/10012887665