This paper seeks to understand the relationship between corporate environmental disclosure and corporate environmental performance in a Pakistani context. Also, this paper aims to understand whether patterns of environmental disclosure varies between the different categories (good, bad and...

This article calls for the IRS to adopt permanent voluntary disclosure procedures that incorporate specific features of the latest offshore voluntary disclosure program and correct some of its flaws. If the IRS does not provide new voluntary disclosure procedures for willful noncompliance,...

Purpose– Company disclosures on the web are a useful tool to promote the efficiency of financial markets. Moreover, they can be a source of strategic financial communication. The objective of the study reported in this paper is to make an inventory of the information published on the web sites...