Determinants of voluntary disclosure: An empirical analysis of financial, market, and organizational factors
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DOI: 10.1371/journal.pone.0324625
Abstract: This study systematically examines the determinants of voluntary disclosure by listed companies in Japan, where non-financial disclosure is not legally mandated. Using quarterly data from 5,915 companies between 2009 and 2024, a logistic regression analysis… read more here.
Keywords: determinants voluntary; market; analysis; voluntary disclosure ... See more keywords