Braam, Geert; Borghans, Lex - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 135-160
Purpose – The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports. Design/methodology/approach – Using a sample of 149 non-financial companies...