| Sengupta | 1998 | Australia | The results portrayed that during the years companies were pressured to comply with environmental protection regulations, their disclosure tended to be more desirable and comprehensive in this regard, as compared to the other years. They also found out that regulatory requirements concerning environmental protection coerces enterprises to turn to environmental disclosure. |
| Deegan et al. | 2002 | Australian companies | The results supported the legitimacy-seeking incentives of directors of socio-environmental information-disclosing companies. |
| Kashanipoor, Rahmani, and Parchini Parchin | 2009 | Tehran Stock Exchange | Their results showed that there was not a significant relationship between voluntary disclosure and the percentage of non-executive directors on the Board. |
| Sajadi et al. | 2009 | Tehran Stock Exchange | The results showed that firm size, company age, and type of industry maintained significant positive relationships while ownership structure had a negative relationship with the financial reporting quality, whereas the relationship between type of auditing institute and financial reporting quality was not significant. |