Albuquerque, Fábio de; Monteiro, Eveline; Albertina, Maria - In: Risks : open access journal 11 (2023) 6, pp. 1-28
interest to the different stakeholders. This paper aims to identify the explanatory factors that influence the disclosure of …. The study was based on the explanatory theories of risk disclosure usually found in the literature, namely, the legitimacy …, the agency, the signaling, and the upper echelon theories. Linear regression models were used with the disclosure rates of …
