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1.887  Articles
1 of 190 pages  |  10  records  |  more records»
Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some compan... see more

Research aims: This study aims to investigate empirical evidence of the board of commissioners’ characteristics (independent commissioners, educational level of the president commissioner, and board of commissioner meetings) on sustainable finance disclos... see more

The aim of this research is to analyze the factors that impact the public companies' enviromental disclosure and also to analyze the impact of corporate (company's size, age, ROA and earnings management) on coprporate disclosure (mandatory and voluntary).... see more

Abstract: The purpose of this study was to determine the extent of Intellectual Capital voluntary disclosure in the annual report of mining firm listed on the stock exchange Indonesia 2011-2013. The objective of this study was to analyze the influence of ... see more

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed ... see more

The purpose of this study was to determine the impact of institutional variables, risks, and dependence on the voluntary application of international financial reporting standards. The study used a quantitative research method based on regression analysis... see more

The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the di... see more

Vietnam’s voluntary social insurance (VSI) policy has been in force since 2008 and by 2018 included 270,000 participants (accounting for 0.79% of the labor force). Hanoi City is the capital of Vietnam, with 21,156 participants (0.56%). The proportion of p... see more

1 of 190 pages  |  10  records  |  more records»