“…Previous studies were developed to investigate the practice of disclosing IR in both the private and public sectors (Haji and Hossain, 2016; Ahmed Haji and Anifowose, 2017; Montecalvo et al , 2018; Nistor et al , 2019; Tirado-Valencia et al , 2019; Mauro et al , 2020), as well as the quality of these disclosures (Ahmed Haji and Anifowose, 2016; Sofian and Dumitru, 2017; Pratama, 2017; Kilic and Kuzey, 2018; Pistoni et al , 2018). However, in the Brazilian context, there is little research on IR (Romão et al , 2022), especially when considering the public sector (Adams, 2018; Ribeiro et al , 2020).…”