... firms. Originality/Value This study contributes to the literature on voluntary disclosure by examining a setting that is outside of management’s control and has no impact on underlying economics but induces uncertainty about future reporting. Although accounting standards have no direct economic...

... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Water information disclosure Voluntary disclosure Women on boards of directors Corporate social responsibility Nonfinancial disclosure Critical mass Environmental...