What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange
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- Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
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More about this item
KeywordsAgency theory; Regulation; Systems-oriented theories; Voluntary disclosures;
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