Coercive Pressures on Occupational Health and Safety Disclosures
Purpose: The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach: Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/56703 |