Coercive Pressures on Occupational Health and Safety Disclosures

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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...

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Bibliographic Details
Main Authors:	Cahaya, R., Porter, S., Tower, G., Brown, Alistair
Format:	Journal Article
Published:	2017
Online Access:	http://hdl.handle.net/20.500.11937/56703

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