What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange

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Corporate governance and company performance across Sub-Saharan African countries (2013, background): “For example, research has shown that companies with high leverage tend to disclose more information than those with low leverage (Broberg et al., 2010).”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “…draw insights from the general corporate voluntary disclosure literature (e.g., Eng & Mak, 2003; Barako et al., 2006a, b; Cheng and Courtenay, 2006; Broberg et al., 2010; Chau and Gray, 2010; Adelepo, 2011; Allegrini and Greco, 2013), especially in the next section (hypotheses development), we pay…”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “Previous literature conﬁrms that ﬁrm size is associated with CSRD (Haniffa and Cooke 2005; Broberg et al. 2009).”