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Factors influencing non-tax revenue sustainability in Indonesian government institutions : the mediating role of accountability
Wibowo, Puji; Murwaningsari, Etty - In: Cogent business & management 11 (2024) 1, pp. 1-26
government internal control and accountability have proven to be favorable for creating NTR sustainability. Accountability is an … sustainability across Line Ministries and Agencies in Indonesia by incorporating accountability as a mediating variable in our model …. The study also develops new measurements of sustainability and accountability within a non-tax revenue context. Findings …
Persistent link: https://www.econbiz.de/10014530810
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Exploring the association of green banking disclosure and corporate sustainable growth : the moderating role of firm size and firm age
Firmansyah, Amrie; Kartiko, Nafis Dwi - In: Cogent business & management 11 (2024) 1, pp. 1-18
Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and … by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green …
Persistent link: https://www.econbiz.de/10014530842
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The role of capital in microfinance financial performance and cultural sustainability
Wirasedana, I. Wayan Pradnyantha; Sudarma, Made; … - In: Cogent business & management 11 (2024) 1, pp. 1-15
performance and cultural sustainability of village credit unions in Bali, locally known as lembaga perkreditan desa (LPD), which … positive impact on financial performance and cultural sustainability, while capital structure shows insignificant impact … efficiency to achieve the desired financial performance and maintaining the cultural sustainability of the traditional village …
Persistent link: https://www.econbiz.de/10014534172
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Human resource accounting disclosure among listed companies in Vietnam : an empirical study
Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15
This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...
Persistent link: https://www.econbiz.de/10014429197
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Investment and sustainability : CSR, SDGs and the ESG Score in Indonesia
Lhutfi, Iqbal; Ludigdo, Unti; Rusydi, Mohamad Khoiru; … - In: Cogent business & management 11 (2024) 1, pp. 1-11
This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this study using the...
Persistent link: https://www.econbiz.de/10014528149
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The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management : evidence from Bangladesh
Uddin, Mohammad Helal - In: Cogent business & management 10 (2023) 1, pp. 1-25
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
Persistent link: https://www.econbiz.de/10014469217
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Does corporate sustainable development still promote corporate financial performance during global crises? : empirical Study from China
Hamed, Ruba Subhi; Al-Shattarat, Wasim K.; Mahmood, Faisal - In: Cogent business & management 10 (2023) 1, pp. 1-16
The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...
Persistent link: https://www.econbiz.de/10014469993
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The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices
Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15
in their sustainability reports. This study signifies the role of directors even within the Islamic listed companies that … the more highly educated the members of the board, they will tend to disclose more ESG information on their sustainability …
Persistent link: https://www.econbiz.de/10014471264
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The impact of sustainability practices on financial performance : empirical evidence from Sweden
Pham Duc Cuong; Thi Ngoc Anh Do; Doan Thanh Nga; Thi … - In: Cogent business & management 8 (2021) 1, pp. 1-19
This study aims at empirically exploring the influence of sustainability practices on the finan cial performance of 116 … sustainability and financial performance that is measured by earnings yield, return on asset, return on equity and return on capital … improve financial performance, firms are recommended to e ngaging in Dow Jones Sustainability Index, prepare their …
Persistent link: https://www.econbiz.de/10012661340
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How mining companies promote gender equality through sustainable development?
Nattavud Pimpa - In: Cogent business & management 6 (2019), pp. 1-11
Gender equality has been promoted among social responsibility by mining companies. A key challenge for the management of sustainable development programs for gender equality is the need to develop sophisticated approaches that work at both local and international levels. In this paper, the...
Persistent link: https://www.econbiz.de/10012115329