disclosure. The empirical findings of this study suggest that improving a firm’s ESG performance is beneficial to all …

The purpose of this paper is to provide generalizable evidence on the determinants influencing the voluntary disclosure …-entities and non-micro small companies. The existing literature examining voluntary disclosure behavior does so mainly in a context … of capital markets, leaving voluntary disclosure incentives of small and private companies largely unexplored. As we …

Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but …