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Xinmeng He,Antai Li,Keda Zhu
Pág. 154 - 162
China Securities Regulatory Commission (CRSC) requires listed companies to issue CSR report mandatorily from 2008. To examine the effect of mandatory CSR disclosure, we adopt the PSM-DID introduced by the mandatory requirements. We find that mandatory di...
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Oluwamayowa O. Iredele,Tankiso Moloi
AbstractOrientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental disclosures, especially for listed companies. This study explores the environmental information disclosed by minin...
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Andian Ari Istiningrum,Muhammad Zaky Za'im Muhtadi
Pág. 25 - 39
The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclo...
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Cristian Carini, Laura Rocca, Monica Veneziani and Claudio Teodori
Directive 2014/95, in force since 2017, is the first European step that requires undertakings to provide mandatory non-financial information. The regulation concerns sustainability information, such as environmental, social, and employee information, hum...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Stefano AMELIO
Pág. 335 - 354
The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used i...
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Andian Ari Istiningrum 10.21831/economia.v12i1.8808
Pág. 67 - 82
Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, lever...
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Weli Weli
Pág. 435 - 446
The new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012), related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers r...
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Adamu Garba Zango,Hasnah Kamardin,Rokiah Ishak
Pág. 55 - 61
This study compares three models: pooled OLS, fixed effect and panel EGLS random effects to examine the impact of corporate governance characteristics and IFRS7 financial instruments disclosure of 14 listed banks on the Nigerian Stock Exchange from 2008 ...
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Hendra Gunawan,Evelyn Octa Lina
Pág. 311 - 314
This study aims to obtain empirical evidence about the influence of mandatory disclosure, voluntary disclosure on investor reaction to either partially or simultaneously. The study was conduct on 38 manufactured companies listed on Indonesian Stock Excha...
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