Michelon, Giovanna; Bozzolan, Saverio; Beretta, Sergio - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 138-164
) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit … regulation on ICS disclosure as an external governance/monitoring mechanism play a role in shaping the relationship between board … monitoring and ICS disclosure and, if so, how? Design/methodology/approach – The authors study the ICS disclosure of 149 …