@article{articleed4c0464, title = {Voluntary adoption of integrated reporting, effective legal system and the cost of equity}, author = {Zaro, Elise Soerger and Flores, Eduardo da Silva and Fasan, Marco and Murcia, Fernando Dal-Ri and Zaro, Cláudio Soerger}, year = {2022}, doi = {10.1108/CG-03-2021-0096}, journal = {Corporate Governance} }