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Fei Su, Lili Zhai and Jianmei Liu
This study examines whether and how risk disclosures in Management Discussion and Analysis (MD&A) affected the stock price crash risk of China?s publicly listed firms over the period of 2017?2021. The empirical results show that risk disclosures with...
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Lioara-Veronica Pasc and Camelia-Daniela Hategan
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide...
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Jesse T. Richman and Ryan J. Roberts
Big search data offers the opportunity to identify new and potentially real-time measures and predictors of important political, geographic, social, cultural, economic, and epidemiological phenomena, measures that might serve an important role as leading...
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Salvatore Principale and Simone Pizzi
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect inves...
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Jovica Stankovic, Ksenija Dencic-Mihajlov, Jelena Z. Stankovic, Evica Petrovic
Pág. 31 - 42
Research Question: This study examined the preconditions and efficiency of socially responsible investing (SRI) in the developing capital market, specifically the Belgrade Stock Exchange (BSE). Motivation: Considering the increasing trend of SRI (GSIA, 2...
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Karl van der Schyff, Greg Foster, Karen Renaud and Stephen Flowerday
Online users are responsible for protecting their online privacy themselves: the mantra is custodiat te (protect yourself). Even so, there is a great deal of evidence pointing to the fact that online users generally do not act to preserve the privacy of ...
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Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
Pág. 255 - 272
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to ...
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Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ...
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Xiaogang Zhu, Qianqian Cao and Chunnian Liu
Interaction is the main feature of social media, while in recent years, frequent privacy disclosure events of the social media user affect users? privacy disclosure behavior. In this paper, we explore the mechanism of interaction characteristics by socia...
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Veronica Rasmi Febrianty Siahaan, Ari Budi Kristanto
Pág. 1348 - 1361
The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market?s purchasing power, and brings risk to the businesses? sustainability. The purposes of this research are to examine whether the impact COVID-19 ...
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