In this study, we investigate the effect of board gender diversity on decision to disclose carbon emissions voluntarily. Using an international sample consisting 22,841 firm-year observations from 38 countries for period 2010–2019, determine existence a positive relationship between percentage female directors and disclosure. This evidence supports agency resource dependency theories, as divers...

the purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (csr) on firm’s financial performance. first, a state of the art about corporate social responsibility and social reporting is presented. after that, the problems of measurement of csr are indicated and the hypotheses are proposed. in the empirical analysis, regression models are...

Child and adolescent researchers must balance increasingly complex sets of ethical, legal, and scientific standards when investigating child and adolescent mental disorders. Few guidelines are available. One mechanism that provides the investigator immunity from legally compelled disclosure of research records is described. However, discretion must be exercised in its use, especially with regar...

ABSTRACT This paper analyzes the association between voluntary disclosure of compensation and firm value based on the notion that comprehensive information on compensation provides higher transparency signals and lower agency conflict. The evidence shows that firms voluntarily disclosing comprehensive information on director and executive compensation are evaluated with higher market value. How...

This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...