Narrow search
Showing 1 - 2 of 2
Cover Image
Islamic index, independent commissioner and firm performance
Gati, Vidia; Nasih, Mohammad; Agustia, Dian; Harymawan, Iman - In: Cogent business & management 7 (2020) 1, pp. 1-12
The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia …) in the 2012-2018 period. The result shows that Sharia firms have better performance compared to non-Sharia firms …. Additionally, Sharia firms with a smaller size of independent commissioners are associated with higher performance. These positive …
Persistent link: https://www.econbiz.de/10012649842
Cover Image
Textual attributes on integrated reporting quality : evidence in Asia and Europe
Supratiwi, Wiwik; Agustia, Dian; Dianawati, Wiwiek; … - In: Cogent business & management 9 (2022) 1, pp. 1-16
Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A...
Persistent link: https://www.econbiz.de/10014436076