This paper explores the non-monotonic relationship between mandatory and voluntary disclosure and how it varies with the characteristics of the institutional environment
The trade-off between mandatory and voluntary disclosure. Evidence from the risk reporting by Oil companies / Arena, Claudia; Imperatore, Claudia; Bozzolan, Saverio. - (2015). (Intervento presentato al convegno 38th European Accounting Association (EAA) tenutosi a University of Strathclyde, Glasgow, Regno Unito nel 28-30 Aprile 2015).
The trade-off between mandatory and voluntary disclosure. Evidence from the risk reporting by Oil companies
Claudia Arena
;
2015
Abstract
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