Purpose: Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure by companies ...

This paper aims to analyse the co-benefits of reforestation projects developed in the voluntary carbon market based on the analysis of a single case study: the Ecological Corridor Project Monte Pascoal–Pau Brazil, the first ...

School-based management programs aim to improve education outcomes by involving parents in allocation decisions about external funds transferred to the school. This paper explores the effects of two school-based management ...

School-based management programs aim to improve education outcomes by involving parents in allocation decisions about external funds transferred to the school. This paper explores the effects of two school-based management ...

We study the effects of voluntarily contracting an external audit in a sample of small and medium-sized enterprises in the four largest Latin American countries: Argentina, Brazil, Colombia, and Mexico. The evidence shows ...

We analyze the private provision of discrete public good games with incomplete information and continuous contributions. To use the terminology of [Admati and Perry, Review of Economic Studies 58 (1991) 259], we consider ...

This article examines how individuals perceive risk depending on whether their exposure to it is voluntarily or not. The study gleans its conclusions by comparing a sample of professional (N = 186) and volunteer (N = 199) ...