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Journal articles on the topic 'Corporate accounting disclosure'

Author: Grafiati

Published: 10 January 2023

Last updated: 31 July 2025

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1

Bloomfield, Robert J. "A Pragmatic Approach to More Efficient Corporate Disclosure." Accounting Horizons 26, no. 2 (2012): 357–70. http://dx.doi.org/10.2308/acch-10261.

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SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively encouraging firms to disclose any information that might be relevant, but failing to discourage disclosure of information that adds little to what investors already know. This one-sidedness limits investors' ability to draw inferences that items the firm chooses not to disclose are not newsworthy (an inference Pragmatic theorists

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Alnabsha, Abdalrhman, Hussein A. Abdou, Collins G. Ntim, and Ahmed A. Elamer. "Corporate boards, ownership structures and corporate disclosures." Journal of Applied Accounting Research 19, no. 1 (2018): 20–41. http://dx.doi.org/10.1108/jaar-01-2016-0001.

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Purpose The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Design/methodology/approach Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan listed and non-listed firms between 2006 and 2010. Findings First, the authors find that board size, board composition, the frequency of board meetings and the presence of an audit committee

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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonet

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Hoelscher, Seth A. "Voluntary hedging disclosure and corporate governance." Review of Accounting and Finance 19, no. 1 (2019): 5–29. http://dx.doi.org/10.1108/raf-01-2018-0001.

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Purpose This paper aims to investigate the implications of governance quality on a firm’s information environment in the context of voluntary changes in hedging disclosures made by oil and gas companies. Design/methodology/approach The research utilizes a Factiva-guided search to hand-collect public disclosures related to changes in hedging policies along with the hand collection of financial derivatives positions and operational hedging contracts data using 10-K filings. The paper addresses self-selection bias, which typically plagues voluntary disclosure studies, by implementing a Heckman (1

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Elberry, Noha, and Khaled Hussainey. "Does corporate investment efficiency affect corporate disclosure practices?" Journal of Applied Accounting Research 21, no. 2 (2020): 309–27. http://dx.doi.org/10.1108/jaar-03-2019-0045.

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PurposeThe authors examine the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies.Design/methodology/approachThe authors use a sample of FTSE All-Share firms for the period of 2007–2014. Disclosure scores are collected from Corporate Financial Information Environment (CFIE). They follow Biddle et al. (2009) and Chen et al. (2011) in measuring corporate investment efficiency.FindingsThe authors find that high level of performance-related disclosure is associated with high level of corporate investment efficiency, while high lev

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Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the

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Abraham, Santhosh, Claire Marston, and Edward Jones. "Disclosure by Indian companies following corporate governance reform." Journal of Applied Accounting Research 16, no. 1 (2015): 114–37. http://dx.doi.org/10.1108/jaar-05-2012-0042.

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Purpose – The purpose of this paper is to investigate Indian companies’ compliance with the mandatory and voluntary corporate governance disclosure requirements of the Stock Exchange Board of India’s Clause 49. Design/methodology/approach – The authors develop a corporate governance disclosure index and sub-indices based on Clause 49. Annual reports of listed Indian companies are scored according to their disclosures in two periods – pre and post amendments to Clause 49. Findings – Indian companies are highly compliant with corporate governance disclosure requirements of Clause 49. Disclosure

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Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for fami

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Wakasugi, Akira. "Accounting Disclosure and Corporate Crime." TRENDS IN THE SCIENCES 3, no. 8 (1998): 26–28. http://dx.doi.org/10.5363/tits.3.8_26.

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Craig, Russell, and Joselito Diga. "Corporate Accounting Disclosure in ASEAN." Journal of International Financial Management and Accounting 9, no. 3 (1998): 246–74. http://dx.doi.org/10.1111/1467-646x.00039.

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Ramananda, Dimaz, and Apriani Dorkas Rambu Atahau. "Corporate social disclosure through social media: an exploratory study." Journal of Applied Accounting Research 21, no. 2 (2019): 265–81. http://dx.doi.org/10.1108/jaar-12-2018-0189.

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Purpose The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their annual reports. Design/methodology/approach The authors use publicly listed Indonesian firms that are included in the SRI-KEHATI Index as the sample. Further, by using NVIVO software, the authors qualitatively analyze CSR activities disclosed on firms’ social media and annual reports with an interpretive approach. Findings The findings indicate that Indonesian firms still exh

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Joanna (Jingwen) Zhao, Xinruo Wang, and David C. Yang. "CLIMATE CHANGE RISK DISCLOSURE AND ACCOUNTING CHOICE: EVIDENCE FROM U.S. OIL AND GAS COMPANIES." International Journal of Business & Economics (IJBE) 8, no. 2 (2023): 89–106. http://dx.doi.org/10.58885/ijbe.v08i2.089.jz.

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Focusing on U.S. oil and gas companies following the SEC’s investigation of ExxonMobil’s climate risk issues, this study investigates the impact of climate change risk (CCR) disclosure on corporate accounting choices. After examining U.S. oil and gas firms’ 10-K filings, carbon disclosure project (CDP) reports, and multi-source corporate sustainability reports, we find a positive association between CCR disclosure and the full cost (FC) accounting choice, designating that oil and gas firms with greater CCR disclosures are more likely to adopt the FC method to record oil and gas exploration act

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Hoopes, Jeffrey L., Leslie Robinson, and Joel Slemrod. "Corporate Tax Disclosure." Journal of the American Taxation Association 46, no. 2 (2024): 31–61. http://dx.doi.org/10.2308/jata-2022-037.

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ABSTRACT Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosur

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Zhang, Yi, Gin Chong, and Ruixin Jia. "Fair value, corporate governance, social responsibility disclosure and banks’ performance." Review of Accounting and Finance 19, no. 1 (2019): 30–47. http://dx.doi.org/10.1108/raf-01-2018-0016.

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Purpose The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance. Design/methodology/approach Based on the US-listed banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items (corporate governance and social respons

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Cohen, Jeffrey R., Lori L. Holder-Webb, Leda Nath, and David Wood. "Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability." Accounting Horizons 26, no. 1 (2012): 65–90. http://dx.doi.org/10.2308/acch-50073.

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SYNOPSIS The call for disclosure of nonfinancial information has grown in response to the awareness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of nonfinancial disclosures of governance and corporate social responsibility information (Holder-Webb et al. 2008, 2009) and examines the public voluntary disclosure of a set of leading indicators of economic performance and sustainability of earnings provided during 2004 by a sample of 50 publicly traded firms across five industries. The results indicate that, among the

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Simon, Chosani, and Walter Pikisayi Mkumbuzi. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. http://dx.doi.org/10.59324/ejtas.2024.2(2).18.

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This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The results sho

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Chosani, Simon, and Pikisayi Mkumbuzi Walter. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. https://doi.org/10.59324/ejtas.2024.2(2).18.

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This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The resul

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Arshad, Roshayani, Ruhaya Atan, and Faizah Darus. "Board structure, institutional pressures and corporate voluntary disclosures." Corporate Ownership and Control 6, no. 3 (2009): 360–70. http://dx.doi.org/10.22495/cocv6i3c3p2.

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Corporate disclosure has been subjected to calls for corporate transparency by corporate governance movement as a matter of good corporate governance. Managers face substantial pressure to make more transparent disclosure of their activities to promote efficient governance of their companies or risk losing legitimacy from the perspectives of the investors and other stakeholders. Using the annual reports of 155 Malaysian listed companies, this study investigates the competing effects of board structure and institutional pressures on the extent and credibility of corporate voluntary disclosure d

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Simanjuntak, Gracesiela Yosephine, Farida Sagala, Lamria Sagala, Duma Rahel Situmorang, and Rike Yolanda Panjaitan. "The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure." Jurnal Ilmiah Accusi 6, no. 1 (2024): 13–19. http://dx.doi.org/10.36985/jts5rn45.

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This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to

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Slack, Richard, and Matthias Munz. "Intellectual capital reporting, leadership and strategic change." Journal of Applied Accounting Research 17, no. 1 (2016): 61–83. http://dx.doi.org/10.1108/jaar-02-2014-0021.

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Purpose – A change in leadership can signal a shift in corporate strategy to drive future value creation. To help achieve this, a different emphasis may be placed upon the intellectual capital (IC) resources within the organisation. The purpose of this paper is to examine the changes in volume, composition and emphasis of IC disclosure in annual reports mapped against the re-orientation of corporate strategy and associated leadership change. Design/methodology/approach – A longitudinal period of over three decades (1979-2010) is examined. Adopting a case-based approach, Daimler AG is purposive

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Intan Rahma Sari, Muliyani, and Sri Putri Winingrum W.A. "The Influence of Green Accounting and Corporate Social Responsibility Publications on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable." International Journal of Educational and Life Sciences 3, no. 3 (2025): 1909–18. https://doi.org/10.59890/ijels.v3i3.417.

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The purpose of this study is to evaluate the "Effect of Green Accounting and Corporate Social Responsibility Publication on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable" in non-cyclical consumer and energy sector companies listed on the Indonesia Stock Exchange in 2018 to 2022. Based on the data analysis in the previous chapter, the following conclusions can be drawn, Green Accounting has no effect on Corporate Social Responsibility Disclosure, CSR Publication has no effect on Corporate Social Responsibility Disclosure, Green Accounting and CSR

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Al -Anezi,Ph.d, Fawaz Al Anezi,Ph d., and Meshari Al-Harshani,Ph.d. "Corporate Social Accounting Disclosure in Kuwait." المجلة العلمیة للبحوث التجاریة 14, no. 2 (2008): 27–46. http://dx.doi.org/10.21608/sjsc.2008.118644.

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Kuasirikun, Nongnooch, and Michael Sherer. "Corporate social accounting disclosure in Thailand." Accounting, Auditing & Accountability Journal 17, no. 4 (2004): 629–60. http://dx.doi.org/10.1108/09513570410554588.

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Serrasqueiro, Rogério Marques, and Tânia Sofia Mineiro. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies." Contaduría y Administración 63, no. 2 (2018): 34. http://dx.doi.org/10.22201/fca.24488410e.2018.1615.

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<p class="Default">Fast changing environments, globalization, coupled with financial scandals, and the advance of information technologies made corporate risk a very central issue in management and accounting. Current governance codes require that management disclose in annual reports its responsibility for the adequacy of risk management and internal control systems and the disclosure of risk and uncertainties faced by companies are required by both governance codes and corporate reporting. This study seeks to capture risk disclosure patterns adopted by public Portuguese companies in i

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Nandyta Frismaya Putri and Armiani Armiani. "Corporate Social Responsibility (CSR) Disclosure Behavior in the Global Business Sector." International Journal of Economics, Management and Accounting 2, no. 1 (2024): 200–212. https://doi.org/10.61132/ijema.v2i1.413.

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This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of su

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Landgraf, Ellen, and Ahmed Riahi‐Belkaoui. "Corporate Disclosure Quality and Corporate Reputation." Review of Accounting and Finance 2, no. 1 (2003): 86–95. http://dx.doi.org/10.1108/eb027003.

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Sunder, Shyam. "Corporate Disclosure: A Symposium." Accounting Horizons 26, no. 2 (2012): 353–55. http://dx.doi.org/10.2308/acch-10263.

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Mendes-da-Silva, Wesley, Theodore E. Christensen, and Vernon J. Richardson. "Determinants of internet financial disclosure in an emerging market: lessons from Brazil." Corporate Ownership and Control 5, no. 2 (2008): 379–92. http://dx.doi.org/10.22495/cocv5i2c3p7.

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Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as a means of disseminating and disclosing financial information to shareholders, analysts and other interested capital market participants. This research examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Cross-sectional analyses based on 291 non-financial companies listed on the São Paulo Stock Exchange in 2002

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Hamrouni, Amal, Rim Boussaada, and Nadia Ben Farhat Toumi. "Corporate social responsibility disclosure and debt financing." Journal of Applied Accounting Research 20, no. 4 (2019): 394–415. http://dx.doi.org/10.1108/jaar-01-2018-0020.

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Purpose The purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms with higher CSR disclosure scores have better access to debt financing. Design/methodology/approach This paper uses a panel data analysis of non-financial French firms listed on the Euronext Paris Stock Exchange and members of the SBF 120 index from 2010 to 2015. The environmental, social and governance (ESG) disclosure scores that are collected from the Bloomberg database are used as a proxy for the extent of

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Koapaha, Hartiny Pop. "EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE." American Journal of Social Science and Education Innovations 6, no. 4 (2024): 13–20. http://dx.doi.org/10.37547/tajssei/volume06issue04-03.

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This study examines the effect of environmental accounting disclosure, environmental performance disclosure, company size and corporate social responsibility disclosure on firm value. The method in this study uses the SPPS 24 method by testing individually between the independent variables on the dependent variable and simultaneously. The population in this study took 90 mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data collection technique used purpose sampling. The results obtained from this study are that simultaneously the environmental accountin

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Blanc, Renata, Muhammad Azizul Islam, Dennis M. Patten, and Manuel Castelo Branco. "Corporate anti-corruption disclosure." Accounting, Auditing & Accountability Journal 30, no. 8 (2017): 1746–70. http://dx.doi.org/10.1108/aaaj-02-2015-1965.

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Purpose The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption disclosures. The authors also examine whether the level of press freedom in firms’ home countries affects disclosure and the impact of media exposure in different ways. Design/methodology/approach The authors use Transparency International’s 2012 ratings of anti-corruption disclosure by the 105 largest multinational firms in the world, press freedom assessments from the non-governmental organization Reporters Without Borders, an

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Martikainen, Minna, Juha Kinnunen, Antti Miihkinen, and Pontus Troberg. "Board’s financial incentives, competence, and firm risk disclosure." Journal of Applied Accounting Research 16, no. 3 (2015): 333–58. http://dx.doi.org/10.1108/jaar-10-2014-0117.

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Purpose – The purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is on explaining the board’s monitoring role in relation to corporate managers. Design/methodology/approach – Firms’ risk disclosures are analysed in terms of their Quantity and Coverage. The authors focus on two board characteristics not examined in prior related literature: first, non-executive board members’ self-interested financial incentives, measured by their share or option ownership, and annual compen

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Septiana, Yekti Eka, Sri Hartiyah, and Heri Purwanto. "Pengaruh Corporate Environmental Performance, Corporate Social Accounting Disclosure Dan Environmental Disclosure Terhadap Corporate Economic Performance." Jurnal Akuntansi, Manajemen dan Perbankan Syariah 2, no. 2 (2022): 47–60. https://doi.org/10.32699/jamasy.v2i2.2688.

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Tujuan -Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi corporate economic performance. Variabel-variabel yang digunakan dalam penelitian ini adalah corporate environmental performance, corporate social accounting disclosure dan environmental disclosure. Metode –Penelitian ini menggunakan 36 sampel laporan tahunan perusahaan manufaktur yang terdapat di BEI dan PROPER dengan menggunakan analisis regresi berganda dengan tingkat signifikansi 5%. Hasil -Hasil penelitian ini menunjukkan bahwa variabel corporate environmental performance tidak berpengaruh terhadap corporate

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Ganu, Josephine, and Hannah Fosuaa Amo. "A systematic review of corporate carbon accounting and disclosure practices: Charting the path to carbon neutrality." Journal of Research in Emerging Markets 2, no. 4 (2020): 68–81. http://dx.doi.org/10.30585/jrems.v2i4.547.

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The study examined the theoretical motivation for carbon disclosure and its adequacy for deliberate responsible action. Generally, there is an increase in corporate carbon disclosures in the business sector. Organizations are mostly disclosing their carbon emissions through annual reports, integrated reports, or stand-alone sustainability reports for different reasons and motives. However, the study infers that the quality and adequacy of the current disclosures are debatable due to a lack of consistency and technical details. The causal reason may be due to the inherently voluntary nature of

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Wany, Eva, Siti Asiah Murni, and Kholidiah ,. "PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE." Media Riset Akuntansi, Auditing dan Informasi 14, no. 1 (2017): 1. http://dx.doi.org/10.25105/mraai.v14i1.1751.

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<p>This research is aimed to recognize the effect of environmental performance<br />and environmental disclosure to Economic Value Added as economic performance<br />measurement by using some variables control such as, profit margin, ownership,<br />environmental concern, and market performance. The type of research done is the type<br />of research by using hypothesis testing which is a research in explaining the relation<br />phenomena between variable. The data used in this research is from the annual financial<br />report and also the continued rep

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Honggowati, Setianingtyas, Rahmawati Rahmawati, Y. Anni Aryani, and Agung Nur Probohudono. "Corporate Governance and Strategic Management Accounting Disclosure." Indonesian Journal of Sustainability Accounting and Management 1, no. 1 (2017): 23. http://dx.doi.org/10.28992/ijsam.v1i1.24.

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The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis meth

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Ji, Maoli, Yuguang Ji, and Shulan Dong. "Environmental Accounting Information Disclosure Driving Factors: The Case of Listed Firms in China." Sustainability 14, no. 23 (2022): 15797. http://dx.doi.org/10.3390/su142315797.

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This study explores factors that drive environmental accounting information disclosure (EAID) among corporations in China. Using a sample of 200 A-shared listed firms, we apply a structural equation model (SEM) and multiple linear regressions to examine how, and to what extent, external pressure, corporate performance and corporate governance affects the EAID of corporations. The results show that external pressure and corporate performance can significantly and positively affect corporate EAID. Regarding external pressure, government regulations, media pressure and loans are the most importan

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Liu, Yang Stephanie, and Jessica Hong Yang. "A longitudinal analysis of corporate greenhouse gas disclosure strategy." Corporate Governance: The International Journal of Business in Society 18, no. 2 (2018): 317–30. http://dx.doi.org/10.1108/cg-11-2016-0213.

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Purpose This paper aims to investigate the extent to which greenhouse gas (GHG)-sensitive companies in the FTSE 100 disclose carbon emission information in their annual reports and stand-alone reports during the period of 2004-2012 and how they respond to the launch of legally binding GHG-reduction schemes – the European (EU) Emission Trading Scheme (EU ETS) and the Climate Change Act (CCA). Design/methodology/approach A 42-item disclosure index is constructed to analyse the quality of corporate GHG disclosures. The authors initially chart the development of corporate GHG disclosure from 2004

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Hidayah, Retnoningrum, and Dwi Ratmono. "Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance." Jurnal Dinamika Akuntansi 17, no. 1 (2025): 1–15. https://doi.org/10.15294/jda.v17i1.15318.

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Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not st

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Nayak, Priyanka, and Narayan Kayarkatte. "Concept of Education for Corporate Sustainability Disclosures – An Emerging Need." RESEARCH REVIEW International Journal of Multidisciplinary 7, no. 12 (2022): 36–45. http://dx.doi.org/10.31305/rrijm.2022.v07.i12.006.

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Purpose: The purpose of this paper is to broaden the concept of Education for Corporate Sustainability Disclosures and describe its meaning and significance in the present-day Higher Education. The paper studies the literatures published by the researchers in the related areas and arrives at the conceptualisation of a new sub area for future research. It is an emerging need for the future management and accounting professionals, to imbibe the corporate sustainability disclosure aspects as Sustainability Disclosures by Corporates are being mandated in several nations across the globe. Methodolo

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Putri, Magdalena Lisanti, Hans Hananto Andreas, and Ming Lei Chang. "Disclosure of sustainability report and accounting conservatism." Jurnal Ekonomi dan Bisnis 26, no. 2 (2023): 193–508. http://dx.doi.org/10.24914/jeb.v26i2.9454.

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Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of accounting conservatism. This study aims to provide empirical evidence of the effect of sustainability report disclosure on applying accounting conservatism principles. This study comprises manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017–2020. The number of samples used in this study was 74, based on the purposive sa

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Adejuwon, Ayodeji Matthew, Felix Olurankinse, and Olugbenga Jinadu. "Corporate Determinants and Human Resource Accounting Disclosure of Listed Banks in Nigeria." International Journal of Human Resource Studies 10, no. 4 (2020): 303. http://dx.doi.org/10.5296/ijhrs.v10i4.17873.

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The study investigates whether a significant relationship exists between corporate determinants and human resource accounting disclosure of selected banks in Nigeria. It also looks at whether human resource accounting disclosure is influenced by banks profitability, firm size and listing age. Data were obtained from the annual reports and corporate websites of the selected banks for the periods between 2014 and 2018. In testing the research hypotheses, the study engaged the use of panel least square regression in analysing the data. The findings revealed that there is a significant positive re

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Tello, Edward, James Hazelton, and Shane Vincent Leong. "Australian corporate political donation disclosures." Accounting, Auditing & Accountability Journal 32, no. 2 (2019): 581–611. http://dx.doi.org/10.1108/aaaj-04-2016-2515.

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Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations. Design/methodology/approach Corporate donors were obtained from the Australian

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Domineka, Billy Ghozali, Syarbini Ikhsan, Khristina Yunita, Nina Febriana Dosinta, and Fera Damayanti. "Implementation Green Accounting to Corporate Financial Performance; Evidence in Indonesia." International Journal of Economics, Business and Management Research 09, no. 01 (2025): 01–15. https://doi.org/10.51505/ijebmr.2025.9101.

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This study intends to raise business understanding about how profits may assist the community in addition to maximizing profits, as the company's operations will affect the surroundings in which it functions. SEM (Structural Equation Modelling) statistical techniques are used in this study, which employs data from industrial businesses stated on the IDX (Indonesia Stock Exchange) during the 2019–2023 research period. The study's findings indicate that: (1) Environmental Performance is significantly and favorably impacted by Corporate Financial Performance. (2) Environmental cost can significan

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Priyadarshanie, W. A. N., Siti Khalidah Md Yusoff, and S. M. Ferdous Azam. "Determinants of corporate disclosures: An empirical test of political economy theory." International Journal of Applied Economics, Finance and Accounting 17, no. 2 (2023): 483–96. http://dx.doi.org/10.33094/ijaefa.v17i2.1210.

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The principle objective of this study was to employ political economy theory in order to examine the determinants that impact the corporate disclosure of listed companies in Sri Lanka. Data was gathered from 122 companies over a period of eight years, from 2012 to 2019. Corporate disclosures of Sri Lankan listed corporations were analysed using Partial Least Square Structural Equation Modelling (PLS-SEM). Determinants of corporate disclosures have been examined in light of political economy theory, namely legitimacy, isomorphic effects, and stakeholder power. The amount of corporate disclosure

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Qu, Wen, Mong Shan Ee, Li Liu, Victoria Wise, and Peter Carey. "Corporate governance and quality of forward-looking information." Asian Review of Accounting 23, no. 1 (2015): 39–67. http://dx.doi.org/10.1108/ara-03-2014-0029.

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Purpose – The purpose of this paper is to investigate the association between corporate governance mechanisms and quality of forward-looking information in the Chinese stock market which presents a mandatory disclosure environment for forward-looking information. Design/methodology/approach – Using sales forecasts to proxy forward-looking information and using precision and accuracy to measure the quality of information disclosure, the authors investigate the impact of corporate governance attributes on the precision and accuracy of sales forecasts made by listed Chinese firms in their 2010 an

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Wu, Xulei, Qingquan Shi, Siyu Yang, and Lele Ji. "Problems and Countermeasures of Environmental Accounting Information Disclosure in Heavy Polluting Enterprises." Frontiers in Business, Economics and Management 5, no. 2 (2022): 108–12. http://dx.doi.org/10.54097/fbem.v5i2.1742.

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As the society pays more and more attention to sustainable development, the state requires heavily polluting enterprises to disclose environmental accounting information. Based on the necessity of environmental accounting information disclosure, the paper points out the problems existing in the environmental information disclosure of Chinese enterprises, such as inconsistent disclosure methods , weak awareness of environmental protection , insufficient government supervision and lack of relevant accounting talents, and proposes corresponding standardization Information disclosure methods , imp

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Mohamed, Sherif Nagy, Ahmad Abdelsalam Abu-Musa, and Amal Mahmoud El-Ghaish. "A Proposed Digital Platform for Accounting Disclosure about Corporate Social Responsibility." International Journal of Management, Accounting and Economics 11, no. 1 (2024): 19–37. https://doi.org/10.5281/zenodo.10808920.

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This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities in the field of corporate social responsibility. Digital platforms provide mechanisms for measuring and disclosing corporate social responsibility and sustainability. This study provides new information and new measures of his CSR performance in three main dimensions: economic, social and

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Savage, Arline, and Joseph H. Callaghan. "Animal Testing and Legitimization: Evidence of Social Investment and Corporate Disclosure." Accounting and the Public Interest 7, no. 1 (2007): 93–123. http://dx.doi.org/10.2308/api.2007.7.1.93.

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Little research has been done concerning the disclosure of animal testing in annual reports. We posit that companies receive pressure from two groups to disclose animal testing practices: social/political activists and financial intermediaries (fund managers). We describe a legitimization framework culminating in corporate social disclosures on animal testing in annual reports and we use legitimacy theory to inform our empirical investigation of animal testing disclosures. The results reveal a significant increase in number and intensity of disclosures over the period considered. These disclos

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Ahmad, Syahrul Ahmar, Noraisah Sungip, Halil Paino, and Rahimah Mohamed Yunos. "Whistleblowing Policy Disclosure among Malaysian Listed Shariah-Compliant Companies." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(73).

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According to Islamic beliefs, commercial operations must be directed by fairness, equality, and morality, as dictated by Shariah requirements. As a result, Shariah-compliant companies must include a religious dimension in their disclosures for the benefit of Muslim stakeholders. Recent research on these Shariah-compliant corporations has focused on their corporate social responsibility disclosures (Said et al., 2018) or the quality of these companies' voluntary disclosure policies in Malaysia (Ousama & Fatima, 2010). The Islamic perspective of disclosure is based on the concept of social a

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