Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Determinants of Voluntary Carbon Disclosure in Indonesian Company: Greenwashing Risks

Mega Silvia; Fei Guo

Volume 10, Issue 8 , August 2023, , Pages 551-573

https://doi.org/10.5281/zenodo.8419436

Abstract
  There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering ...  Read More

The Value Relevance of Voluntary Disclosure: Evidence from Tunisia Stock Market

Inès Belgacem; Abdelwahed Omri

Volume 1, Issue 5 , December 2014, , Pages 353-370

Abstract
  The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S. and by the developments of accounting and stock markets in Tunisia. ...  Read More