firms with poor disclosure of their green performance. Thus, the betas of this factor could be a useful tool for investors …

factores. En este artículo se repasan las iniciativas en marcha en este ámbito de la divulgación (disclosure) sobre riesgos …

instrument disclosure requirements are the same pre- and post- IFRS adoption, the introduction of a new form of regulation makes … a difference to managements’ financial reporting disclosure incentives. Total financial instrument disclosures, as …, trends and rationale behind resource firms’ financial instrument disclosure practices in Australia. Further, this thesis …

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the …' disclosure practices. The results from that predominantly North American and Australasian literature are largely inconclusive … environmental disclosure and by employing a detailed time-series data set. By so doing, the paper tests two possible explanations …

disclosure medium. This paper explores this new opportunity for the internet; as a voluntary disclosure medium. This is done by … Financial Disclosure (IFD) and testing this in the Australian context. The empirical results show that, while accounting firm …