Cahaya, Fitra Roman; Porter, Stacey; Tower, Greg; … - In: Journal of Accounting in Emerging Economies 7 (2017) 3, pp. 318-336
disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed companies for … partially explains OHSD practices in Indonesia. Research limitations/implications The main implications of the findings are that …