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 … information. This means that high-ability managers actively using disclosure to inform the market about their abilities …

provided by the theory of planned behavior to understand the way in which the corruption of the legal environment, the … intensity of market competition, and identification risk influence firms’ decision to lie about their involvement in bribery. To … firms operating within more corrupt legal environments, facing more competition, and bearing a higher risk of being …