... it from advanced countries and can help expand the literature on voluntary disclosures. Ali et al. (2017) showed that corporate social reporting is significantly different in advanced and developing countries, as in developing countries, there is little public pressure for social...

...Lee J. Yao; Mohammad Nurunnabi; Monirul Alam Hossain Purpose The present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to investigate empirically some company characteristics...