The trade-off between mandatory and voluntary disclosure : evidence from oil companies' risk reporting
Year of publication: |
2023
|
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Authors: | Arena, Claudia ; Bozzolan, Saverio ; Imperatore, Claudia |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 4, p. 986-1008
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Subject: | disclosure choice | mandatory and voluntary disclosure | IFRS 7 | risk rep | Unternehmenspublizität | Corporate disclosure | IFRS | Auskunftspflicht | Disclosure regulation | Erdölindustrie | Oil industry | Öffentlichkeitsarbeit | Public relations | Berichtswesen | Reporting |
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