Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company's financial reporting since it provides information on how various risks can occur, the company's response to these risks, and the impact these risks have on the company's...

This study provides empirical evidence of the effect of human capital on innovation in young entrepreneurs' SMEs. Furthermore, this study also examines the role of social media networking and knowledge sharing, as a mediating variable, on the effect of human capital on open innovation. The...

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...

E-commerce is a strategy that can be used by micro and small industries (MSIs) to boost business performance in the current digital era. Using the resource-based view (RBV) perspective, this study aims to examines the effect of e-commerce on MSI performance and the moderating role of firm size...

Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state-of-the-art summary of the literature on climate change and...