This study examines voluntary disclosure practices among listed companies in Nigeria. Results from Univariate and Multivariate analyses of 52 listed companies, representing 41% of the population studied, suggest an average voluntary disclosure of 44% based on modified Meek et al (1995)...

The purpose of this study is to examine the relationship between managers' ability and voluntary disclosure of carbon emissions and whether industry competition affects those relationships. Using Korean firms listed on the Korean stock market from 2008 to 2019, we find that high-ability managers...

Nonprofit organizations can make voluntary disclosures useful to donors through annual reports that describe their accomplishments and thank donors for their support. Donors may be motivated to make future contributions to a nonprofit organization based on either the content of the annual report...