E. Karim, Khondkar; Pinsker, Robert; Robin, Ashok - In: Managerial Auditing Journal 28 (2013) 9, pp. 866-892
Purpose – The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively immaterial nonfinancial information. Although the prior disclosure literature is large and has...
