Similar Search Results

Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

Sebrina, Nurzi; Taqwa, Salma; Afriyenti, Mayar; … - In: Cogent business & management 10 (2023) 1, pp. 1-28

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social … responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable … reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable …

Persistent link: https://www.econbiz.de/10014452013

Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...

Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …

Persistent link: https://www.econbiz.de/10014504968

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

The effect of audit fees on disclosure quality in Jordan

Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...

Persistent link: https://www.econbiz.de/10012627534

Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach

Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

Persistent link: https://www.econbiz.de/10014503313

Mandatory non-financial reporting in the banking industry : assessing reporting quality and determinants

Schröder, Philipp - In: Cogent business & management 9 (2022) 1, pp. 1-24

European companies that are larger than a specific size have had to comply with reporting requirements on non …-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non …-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting …

Persistent link: https://www.econbiz.de/10014429625

Sustainability disclosure : impact of its extent and quality on value of listed firms in Nigeria

Nwaigwe, N. G.; Ofoegbu, G. N.; Dibia, N. O.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

Aside from scanty research in developing economies' context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in measuring the construct. This paper was,...

Persistent link: https://www.econbiz.de/10014429675

The association between sustainability disclosures and the financial performance of Jordanian firms

Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...

Persistent link: https://www.econbiz.de/10012655127

Materiality, stakeholder engagement disclosure, and corporate governance : critical elements for the quality of sustainability reporting

Dewi, Ayu Aryista; Saraswati, Erwin; Rahman, Aulia Fuad; … - In: Cogent business & management 10 (2023) 1, pp. 1-22

governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information … governance disclosure does not lead to the improvement of sustainability reporting quality. Further analysis on each quality … information relevant to sustainability, which can improve the sustainability reporting quality. …

Persistent link: https://www.econbiz.de/10014466913

The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

Farisyi, Sofwan - In: Cogent business & management 10 (2023) 2, pp. 1-16

the vision and mission of the company (Corporate Posture) on the determinants of Sustainability Reporting Disclosure. This … Stock Exchange that provide financial reports and sustainability reporting from 2013 to 2020. There were 14 companies that … & Experience, and Sustainability Reporting Regulations on Sustainability Reporting Disclosures. On the other hand, based on the …

Persistent link: https://www.econbiz.de/10014503325

1
2
3
4
5
6
7
8
9
10
Next
Last