Disclosure In Reports Research Articles

The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable

The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE

PurposeThis study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.Design/methodology/approachThis study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.FindingsThe findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.Originality/valueThe study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

Internet financial reporting disclosure index of e‐commerce businesses on social media

SummaryThe study measured the Internet Financial Reporting (IFR) disclosure index and compared the results across three continents of the global e‐commerce business. In addition, it documents various social media platforms used by e‐commerce. We use content analysis with a scoring matrix based on content, timeliness, technology, and support used in websites and a one‐way ANOVA. The findings identified an average IFR e‐commerce disclosure index of 0.735, which is of good quality as it approaches the value of 1. There is no difference in index IFR between the three continental zones overall, but slightly different from non‐e‐commerce companies. The results also prove that websites and blog media still dominate the use of social media, while other social media platforms have not provided financial information. Researchers in accounting have not conducted research topics on social media, so there are still limited references and narrow analytical content. This research will interest the e‐commerce business industry and compile their financial reporting through the website to improve the quality of their IFR and financial access. Since the e‐commerce business is an internet‐based company growing significantly, it can use other social media to reveal its reporting as decent work and economic growth. This subject is relatively innovative because none of the IFR disclosure index studies focuses on e‐commerce businesses on social media. It fills the research gap related to the characteristics of e‐commerce businesses, where almost all activities are internet‐based.

Does Disclosure of Sustainability Reports via social media Moderate the Relationship between Information Asymmetry and Cash Holding? Exploratory Study from Egypt

Does Disclosure of Sustainability Reports via social media Moderate the Relationship between Information Asymmetry and Cash Holding? Exploratory Study from Egypt

The Relationship between Sustainability Reports Disclosure Level and Stock Price Crash Risk

This study examined the relationship between sustainability reports disclosure level and stock price crash risk, as its main goal is to answer the question “what is the relationship between the disclosure level of sustainability reports dimensions (economic, social, and environmental) and the stock price crash risk?” Using a sample of 20 companies listed in the Egyptian sustainability index EGX ESG from 2017 to 2022. The proposed model and hypotheses were analysed using structural equation modelling. The results indicated that there is a statistically significant negative relationship between the disclosure level of all sustainability reports dimensions (economic, social, and environment) and stock price crash risk, as the increase of the level of disclosure in any sector of sustainability reports (economic, social, and environmental) leads to a decrease in the stock price crash risk for the companies in the study sample. Keywords: Sustainability Reports Disclosure, Stock Price Crash Risk

Corporate Governance and Voluntary Human Capital Disclosure of Quoted Deposit Money Banks in Nigeria

The study examines the factors influencing human capital disclosure in corporate reports of 14 Nigerian deposit money banks. The research used secondary data from annual reports from 2014 to 2023, and the logistics regression was used for data analysis. The results showed that managerial ownership positively affects human capital disclosure, leading to higher disclosure levels. This result aligns with previous studies showing a positive relationship between managerial ownership, institutional ownership, board financial expertise, board independence and human capital disclosure. The study concludes that managerial ownership is a viable corporate governance mechanism for improved voluntary disclosures. Signaling the market positively and encouraging executive directors to focus on long-term viability and product quality. The study suggests that board financial expertise positively impacts human capital disclosure (HCD), suggesting that understanding accounting principles and financial statements can improve board oversight and shareholder interests. It recommends companies to improve human capital disclosures in corporate reports, adopt robust methodologies, and encourage voluntary disclosure of value-added human resource activity.

PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI ACEH

This study aims to analyze the disclosure of local government financial statements in District and City Governments in Aceh Province based on regional autonomy, intergovernmental revenue, and legislative size on report disclosure. The population of this study is the District and Municipal Government Financial Statements in Aceh Province from 2017 to 2021. The data used in this study are secondary data derived from Local Government Financial Statements. The analysis method used is multiple linear regression which is processed using the SPSS version 25 application. The results showed that regional autonomy, balanced funds, and legislative size simultaneously affected the disclosure of local government financial statements. Partially, regional autonomy and intergovernmental revenue affect the disclosure of local government financial statements, while legislative size does not affect the disclosure of local government financial statements. In addition, to expand the research results, further research is recommended to employ other variables such as population, number of SKPD, and total assets.

Analyst coverage and innovation information manipulation: evidence from listed companies in China

ABSTRACT This study examines the impact of analyst coverage on the strategic innovation information disclosure behaviour of Chinese A-share listed companies from 2011 to 2022. The findings suggest that firms with higher analysts coverage are more likely to manipulate their innovation information, especially positive innovation information manipulation (IIM), during the annual report disclosure process. Heterogeneity analysis suggests that the promotion effect is stronger in firms with high analyst ratings.

Pengaruh Rasio Aktivitas, Profitabilitas, Struktur Modal, Komite Audit, Dan Ukuran Perusahan Terhadap Pengungkapan Sustainability Report

Finding out how factors like activity ratio, profitability, capital structure, audit committee, and business size affect disclosure in sustainability reports is the main goal of this research. The research relied on quantitative data, namely those extracted from the annual report and sustainability report for disclosure purposes. The secondary data included in this study originated from the official corporate website, which can be found at www.idx.co.id. The sample for the research consisted of 128 manufacturing businesses that were listed on the IDX in the basic and chemical industries between 2020 and 2022. The sampling approach yielded a sample of fourteen companies by means of purposive sampling. The study's methodology makes use of causality design, multiple linear regression analysis, and the application capabilities of SPSS 29. The findings demonstrated that the basic and chemical industrial sectors' sustainability reports were simultaneously impacted by the activity ratio, profitability, capital structure, audit committee, and business size. The sustainability report is not significantly impacted by the activity ratio, profitability, or capital structure. The sustainability report is impacted by the audit committee. Sustainability reports are not impacted by a company's size.

The Influence Of Corporate Governance, Financial Performance, And Company Characteristics On Sustainability Report Disclosure

This research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange, covering the period from 2017 to 2022. A total of nine mining companies were included in the sample size. The results of this study found that the variable (i) the Governance Committee variable had an influence on Sustainability report; (ii) the audit committee variable had an influence on Sustainability report; (iii) the independent board of commissioners variable had an influence on Sustainability report; (iv) profitability did not have an influence on Sustainability report; (v) leverage did not have an influence on Sustainability report; (vi) company size had an influence on Sustainability report. This research is expected to provide information to stakeholders in the mining sector regarding the factors that can influence Sustainability reports. This research is also considered significant as it focuses on the mining sector, which is crucial to Indonesia's economy.

Do imprinting effects on CEOs affect tourism and hospitality enterprises’ corporate innovation?

PurposeBased on imprinting theory and episodic future thinking, this paper aims to study how CEOs’ attributes and experiences inform innovation in tourism and hospitality businesses. It also explores ways to quantify innovation in this sector.Design/methodology/approachThe authors quantitatively analysed innovation in tourism and hospitality using extensive data from companies’ annual reports. They further adopted multivariate regression to test how CEOs’ experience affects enterprise innovation.FindingsResults demonstrate that CEOs’ academic education and rich work experience can promote corporate innovation. The authors also identified a mediating role of the tone of narrative disclosure in annual reports between CEOs’ academic education and corporate innovation. The imprinting effects of career experience and educational experience appear both independent and interactive.Research limitations/implicationsCEOs are more inclined to engage in corporate innovation when influenced by the combined imprinting effects of strategic management training and work experience. Additionally, leaders should consider how communication styles indirectly influence innovation activities.Originality/valueThis paper introduces an integrated perspective that blends imprinting theory and episodic future thinking to bridge knowledge gaps regarding the interaction of CEOs’ past experiences. This work enhances understanding of how CEOs’ imprinted experiences, together with their capacity for envisioning future scenarios, can drive corporate innovation.

A comparative study of environmental information disclosure between banks in net-zero banking alliance and China

This study compares the discourse and quality of environmental information disclosure (EID) in reports from five banks in Net-Zero Banking Alliance (NZBA) and four banks in China over the period 2016–2021. Python is employed as the primary research tool to work out the high-frequency words and the word co-occurrence matrix. With the theoretical framework of the Global Reporting Initiative's (GRI) six principles for defining report quality, the Analytic Hierarchy Process (AHP) is employed to construct a quality assessment model, calculating the total weight of each corpus. The results indicate distinct differences in the information disclosure themes between NZBA and Chinese banks. As for the quality, NZBA banks exhibit higher quality environmental information disclosure compared to Chinese banks. Specifically, NZBA banks outperform in the principles of balance, accuracy, and clarity. This study contributes significantly to the analysis of environmental information disclosure, highlighting disparities in discourse and report quality between NZBA and Chinese banks. The findings offer valuable insights for banking practitioners, aiding them in enhancing the quality of environmental information disclosure. This study further reflects the varying economic and developmental priorities of the two banking contexts, influenced by economic and technological cycles.

Pengaruh Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham oleh Publik, dan Leverage Terhadap Pengungkapan Internet Financial Reporting

This research aims to determine the influence of company size, profitability, public ownership, and leverage on Internet Financial Reporting (IFR) disclosures in food & beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The independent variables in the research are company size, profitability, public ownership, and leverage, while the dependent variable is IFR. The research sample was taken using a purposive sampling method, and 30 companies were obtained that met the sample criteria, resulting in a total of 90 observation data. The analysis technique used is multiple linear regression analysis processed with the SPSS v.25 application. The results of this research show that simultaneously the variables company size, profitability, public ownership and leverage have a positive effect on IFR disclosure, and partially the variables company size and profitability have a positive effect on IFR disclosure. However, the variables of public ownership and leverage have no effect on IFR disclosure.

The impact of companies disclosing ESG reports in multiple languages on the enthusiasm of foreign investors for holding shares.

We collect Chinese A-share listed companies from 2013 to 2022 as samples and use the multi-period difference-in-difference model (DID) to study the impact of multilingual ESG report disclosure on the enthusiasm of foreign investors. We find that Chinese companies disclose ESG reports in both Chinese and English stimulate the enthusiasm of foreign investors to hold shares. The main manifestations are the expansion of the company's foreign shareholding quota and the increase in the number of shareholders. Further research show that disclosure of multilingual ESG reports makes up for the readability of company annual reports for foreign investors. In the case of companies with poor analyst attention and comparability of accounting information, and companies that hire non-big four auditing firms to audit financial reports, multilingual ESG report disclosures are more positive for foreign shareholdings. The participation of the central investor service center in corporate governance is weak, the degree of regional cultural integration is low, and the disclosure of English ESG reports by Chinese enterprises is conducive to promoting the enthusiasm of foreign shareholding. The research conclusions provide theoretical guidance and empirical reference for enterprises to expand information disclosure methods to foreign investors and attract overseas capital investment.

Analysis of Sustainability Reporting Disclosure Based on the Global Reporting Initiative (GRI) Standards

This study aims to provide empirical evidence regarding the disclosure of PT Astra Internasional Tbk Jakarta's sustainability report for 2020-2021. This research uses quantitative qualitative research methods. Data obtained from the results of the sustainability report of PT Astra International Tbk Jakarta. Data analysis uses content analysis. The results of the analysis show that sustainability reports are company reports that convey information regarding the economic, environmental and social performance of a company's actions. Disclosure standards for business sustainability reports that use the Global Reporting Standards (GRI) standard should consist of general disclosure series (100 series) to specific disclosure series (200, 300, 400 series) to ensure that stakeholders receive consistent information during the decision-making process.

Analysis of Sustainability Report Disclosure and Sustainability Performance in Energy, Oil, and Gas Cluster BUMN Companies

Tujuan dari penelitian ini adalah untuk menganalisis pengungkapan Sustainability Report (SR) dan kinerja keberlanjutan pada PT Perusahaan Listrik Negara (Persero) dan PT Pertamina (Persero). Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Variabel yang diteliti meliputi Sustainability Report dan kinerja keberlanjutan. Hasil dari penelitian tersebut menunjukkan bahwa tingkat pengungkapan Sustainability Report (SR) PT Perusahaan Listrik Negara (PLN) dan PT Pertamina menunjukkan peningkatan yang positif. PT PLN mencatat peningkatan dari 84% pada tahun 2021 menjadi 88% pada tahun 2022. Sementara itu, PT Pertamina mencatat peningkatan dari 88% pada tahun 2021 menjadi 100% pada tahun 2022. Peningkatan ini mencerminkan komitmen dan upaya perusahaan dalam meningkatkan transparansi dan akuntabilitas terkait keberlanjutan. Penelitian ini menambah pengetahuan tentang pengungkapan SR dan kinerja keberlanjutan pada BUMN klaster energi, minyak dan gas. Hasil penelitian ini dapat meningkatkan kesadaran perusahaan akan pentingnya keberlanjutan. Perusahaan dapat menyadari bahwa kinerja keberlanjutan dapat meningkatkan reputasi perusahaan dan meningkatkan kepercayaan dari pemangku kepentingan.

The Impact of Stakeholders Pressure on Sustainability Report Disclosure

The purpose of the study to analyze how stakeholder demand impact sustainable reports disclosure. Factors that can influence social and environmental responsibility disclosure policies are exposure to the media, shareholders, employees, and the government. The population of study consisted of manufacturing companies that were listed between 2020 and 2022 on the Indonesian Stock Exchange (IDX). Researcher using the purposive sampling technique to choose the sample, and criteria included listing of the Indonesian Stock Exchange (IDX) in 2020–2022, publishing sustainability reports during the fiscal year, and having data processed. 231 imbalanced observational data point and 106 corporate samples made up the final sample. The study's secondary data collection shows the sustainability report and an annual report that are available on the official website of each corporation. The results show that these companies are currently only disclosing 58,2% of the mandatory sustainability reports. The study's findings demonstrate that media coverage significantly improves the disclosure of sustainability reports.

PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SUB SEKTOR JASA PENYEDIA KESEHATAN DAN SUB SEKTOR FARMASI

Purpose : This research aims to empirically test the influence of profitability and company size on the disclosure of Sustainability Reports in companies in the health sector, the health services provider sub-sector and the pharmaceutical sub-sector listed on the Indonesian stock exchange in 2018 - 2022. Design/methodology/approach : The population of this research is 30 health sector companies listed on the Indonesia Stock Exchange. The sample selection method in this research is based on sampling with predetermined criteria. In this case, the sample studied was 11 companies. The Analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software Findings : The results of this research show that profitability has a negative and statistically insignificant effect on Sustainability Report disclosure, but for Company Size it has a positive and statistically insignificant effect on Sustainability Report disclosure. Originality/value : This research discusses the influence of profitability and company size on Sustainability Reporting in health sector companies

Company Value: The Role of Sustainability Report Disclosure, Good Corporate Governance Disclosure, and Environmental Performance

This study aims to analyze the effect of Sustainability Report disclosures, Good Corporate Governance disclosures, and environmental performance on firm value. The population of this study is all companies listed on the IDX in 2017-2020. The sample was selected using the purposive sampling method for 2017-2020. The analysis technique used to test the hypotheses proposed in this study is by using multiple linear regression analysis. The results of the study show that Disclosure of Sustainability Reports, Good Corporate Governance, and environmental performance have a significant positive effect on firm value. This research contributes to giving confidence to stakeholders in assessing the company.

Analisis Penerapan Indikator Global Reporting Initiative (GRI) Pada Laporan Tahunan dan Laporan Keberlanjutan Perusahaan Pertanian

Purpose: The purpose of this study is to analyze the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange, analyze differences in the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020, and analyze the effect of size, profitability, and the size of the board of commissioners on the disclosure of sustainability reports on agricultural companies listed on the Indonesia Stock Exchange. Methodology/approach: The research was conducted on agricultural companies listed on the Indonesia Stock Exchange using purposive sampling, with the criteria being registered during the 2014 - 2020 period, publishing financial reports for the 2014 and 2020 periods, and publishing annual reports for the 2014 and 2020 periods. Data analysis used the descriptive method, content analysis, paired sample t-test, and multiple linear regression. Findings: The results of the study show that the level of disclosure of GRI indicators in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 was 33.4%, while in 2020 it was 51.1%. There is a significant difference in the level of GRI indicator disclosure in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020. Profitability and board size have a significant positive effect on sustainability report disclosure in agricultural companies listed on the Indonesia Stock Exchange, but company size has no effect. Practical and Theoretical Contribution/Originality: The difference between this study and previous studies is that it compares the level of disclosure in 2014 with 2020, where 2014 was the year when the GRI index began to be used. Research Limitation: The variables used are still limited to indicators in financial reports. For further research, certification variables in the agricultural sector can be added.