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Journal articles on the topic 'Disclosure form'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

-. "ICMJE disclosure form." Science Editor and Publisher 6, no. 1 (2021): 77–78. http://dx.doi.org/10.24069/2542-0267-2021-1-77-78.

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Rahmadya, Putra Nugraha S., and Komsiah Siti. "Self-Disclosure as a Form of Personal Branding on Instagram Social Media Platform." International Journal of Social Science And Human Research 05, no. 07 (2022): 3313–17. https://doi.org/10.5281/zenodo.6935476.

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This study aims to find out the implementation of self-disclosure on Instagram as a form of personal branding among Radio Broadcasters as well as MCs involved as the members of the "Solo Raya MC" community. To be able to describe a form of self-disclosure in a person, the authors applied the Johari Window self-disclosure theory which classifies self-disclosure into 4 parts. Furthermore, the theory was linked with the concept of personal branding theory by McNally & Speak to be able to understand the aspects of personal branding, namely the forms and assessment of the effectivenes

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Heng, Joseph, and Blase N. Polite. "Improving financial disclosures in oncology." Journal of Clinical Oncology 39, no. 15_suppl (2021): e18642-e18642. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.e18642.

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e18642 Background: The Physician Payments Sunshine Act, as part of the Affordable Care Act, was enacted in 2010 to improve transparency of payments from drug and medical device manufacturers to physicians, which are easily accessible in a public database (OpenPayments CMS). However, in a review conducted of clinical drug trials in oncology, one-third of oncologist authors did not disclose their industry payments. Failure to disclose financial conflicts of interest can lead to a loss of public trust and in some cases may lead to legal liability. The American Society for Clinical Oncology and ou

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Riduwan, Riduwan, Lu’liyatul Mutmainah, and Rofiul Wahyudi. "Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility." Shirkah: Journal of Economics and Business 5, no. 3 (2020): 337. http://dx.doi.org/10.22515/shirkah.v5i3.336.

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Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the

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Murcia, Fernando Dal-Ri. "ESG Disclosure by Brazilian Public Companies." Revista de Gestão Social e Ambiental 18, no. 2 (2024): e07616. http://dx.doi.org/10.24857/rgsa.v18n2-174.

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Objective: The objective of this study is to investigate ESG disclosure by Brazilian publics companies with the aim to understand issues regarding the standards used by companies, main risks reported, the auditing companies, emission of greenhouse gases etc. Theoretical Framework: In 2021, the Brazilian Securities and Exchange Commission (CVM) issued Resolution No. 59 requiring listed companies to disclose ESG information in their Reference Form in the model of “disclose or explain”. This new regulation makes Brazil an excellent laboratory to investigate the disclosure of sustainability inform

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Ryan, Michael T. "NEW COPYRIGHT AND DISCLOSURE FORM." Health Physics 102, no. 1 (2012): 1. http://dx.doi.org/10.1097/hp.0b013e31823c9023.

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&NA;. "AENJ Adopts Uniform Disclosure Form." Advanced Emergency Nursing Journal 33, no. 3 (2011): 199. http://dx.doi.org/10.1097/tme.0b013e3182263ab0.

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Baethge, Christopher. "The new ICMJE disclosure form." European Science Editing 48 (March 4, 2022): e76113. https://doi.org/10.3897/ese.2022.e76113.

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Effective 30 June 2021, the International Committee of Medical Journal Editors, ICMJE, has updated its disclosure form. It is now public on ICMJE’s web page, and member journals have started using the form. In the ICMJE, editors of general medical journals discuss and adopt proposals to address important problems in medical publishing, such as authorship definition, trial registration, data sharing, and the declaration of conflict of interest. All of ICMJE’s proposals are summarized in the “Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work

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Legoria, Joseph, Kenneth J. Reichelt, and Jared S. Soileau. "Auditors and Disclosure Quality: The Case of Major Customer Disclosures." AUDITING: A Journal of Practice & Theory 37, no. 3 (2017): 163–89. http://dx.doi.org/10.2308/ajpt-51835.

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SUMMARY Little is known about the relationship between disclosure quality and auditor quality. We measure disclosure quality as the likelihood of a firm fully disclosing the identity of their major customers in the Form 10-K filing. We also measure voluntary disclosure by exempt smaller reporting companies (SRCs) disclosing, and all firms disclosing the identity in the audited notes, or affirming no major customers. We expect that firms are more likely to disclose when they engage higher-quality auditors who have specialized knowledge of 10-K regulations. We hand-collect a sample of more than

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Bertomeu, Jeremy, Anne Beyer, and Ronald A. Dye. "Capital Structure, Cost of Capital, and Voluntary Disclosures." Accounting Review 86, no. 3 (2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with

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Setiawan, Temy, Nicholas Jonathan, and Kurniawati Kurniawati. "INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)." Media Riset Akuntansi, Auditing & Informasi 22, no. 2 (2022): 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.

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Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the fo

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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono, and Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.

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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's envir

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Coker, Kesha K., Denise S. Smith, and Suzanne A. Altobello. "Buzzing with disclosure of social shopping rewards." Journal of Research in Interactive Marketing 9, no. 3 (2015): 170–89. http://dx.doi.org/10.1108/jrim-06-2014-0030.

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Purpose – The purpose of this paper is to examine the dilemma that is based on a decision to disclose or not to disclose social shopping rewards (SSRs), in an effort to enhance the effectiveness of social shopping. To protect consumers and guide marketers, emergent forms of online commerce on social media platforms warrant closer examination. One such form is social shopping, which combines social media and online shopping. To motivate word of mouth (WOM) through social signs of approval or endorsement of brands, marketers have typically relied on social shopping rewards (SSRs). It is not typi

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Putra, I. Nyoman Wijana Asmara, and Ni Made Dwi Ratnadi. "Intellectual Capital and Its Disclosure on Firm Value." International Journal of Finance & Banking Studies (2147-4486) 10, no. 1 (2021): 86–95. http://dx.doi.org/10.20525/ijfbs.v10i1.1108.

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Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects,

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Elma Kardiyanti, Ni Kadek, and A. A. Ngurah Bagus Dwirandra. "Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR." E-Jurnal Akuntansi 30, no. 9 (2020): 2338. http://dx.doi.org/10.24843/eja.2020.v30.i09.p13.

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CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size o

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Hartatik, Siti, Fanny Hendro Aryo Putro, Topan Setiawan, and Wahyuning Chumaeson. "Representative of Luft and Harry Ingham Theory in the User Interface of Tiktok Application." Jurnal Penelitian Pendidikan IPA 10, SpecialIssue (2024): 296–302. http://dx.doi.org/10.29303/jppipa.v10ispecialissue.8356.

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The shift in the form of communication between individuals through social media is an interesting agreement, technological advances that have occurred at this time have created many new media as a place for self-disclosure and expressing themselves. TikTok social media is one of the most widely used social media, especially among generation Z. Currently TikTok is growing as a lifestyle and phenomenon, but not everyone has the courage toexpress themselves or self-disclosure using social media to become a place for interpersonal communication between TikTok social media users in the form of self

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Chung, Heesun, and Woon-Oh Jung. "Financial Disclosure Incentives and Organizational Form Changes." Asia-Pacific Journal of Financial Studies 45, no. 6 (2016): 839–63. http://dx.doi.org/10.1111/ajfs.12154.

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Journal "Morphologia", Editorial office. "Disclosure form of potential conflicts of interest." Morphologia 8, no. 3 (2014): 86–88. http://dx.doi.org/10.26641/1997-9665.2014.3.86-88.

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Ariswari, Putu Mira Ayu, and I. Gst Ayu Eka Damayanthi. "Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol." E-Jurnal Akuntansi 29, no. 1 (2019): 372. http://dx.doi.org/10.24843/eja.2019.v29.i01.p24.

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The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitabi

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Sujarweni, Wiratna, and Siti Arifah. "DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA." Jurnal RAK (Riset Akuntansi Keuangan) 8, no. 1 (2023): 1–20. http://dx.doi.org/10.31002/rak.v8i1.345.

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This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used d

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Stevie Khanaya Siahaan, Nadya. "FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR." Bina Ekonomi 24, no. 2 (2021): 15–30. http://dx.doi.org/10.26593/be.v24i2.5093.15-31.

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Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total as

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Akter, Rokhshana, and Amirus Salat. "Determinants of the Related Party Disclosure Practice by Non-Financial Sectors in Bangladesh." International Journal of Management and Humanities 10, no. 2 (2023): 11–22. http://dx.doi.org/10.35940/ijmh.b1658.1010223.

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This study attempts to find out the determinants that have significant impact on the extent of related party disclosure. Albeit, related party is one of the most important reasons for corporate scandals, very few researches have been conducted to find the determinants of related party disclosures particularly in developing countries’ perspectives. This motivated the authors to find the determinants of related party disclosures. For conducting this study, a disclosure index of 28 disclosure items has been prepared and the annual reports of 102 listed non-financial firms for the year 2019-2020 o

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Amirus, Salat. "Determinants of the Related Party Disclosure Practice by Non-Financial Sectors in Bangladesh." International Journal of Management and Humanities (IJMH) 10, no. 2 (2023): 11–22. https://doi.org/10.35940/ijmh.B1658.1010223.

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<strong>Abstract: </strong>This study attempts to find out the determinants that have significant impact on the extent of related party disclosure. Albeit, related party is one of the most important reasons for corporate scandals, very few researches have been conducted to find the determinants of related party disclosures particularly in developing countries' perspectives. This motivated the authors to find the determinants of related party disclosures. For conducting this study, a disclosure index of 28 disclosure items has been prepared and the annual reports of 102 listed non-financial fir

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Chen, Jengfang, Rong-Ruey Duh, and Kuei-Fu Li. "Does Fee Disclosure Type Matter? Evidence from Price Adjustment in the Audit Market of Taiwan." Journal of International Accounting Research 18, no. 3 (2019): 41–61. http://dx.doi.org/10.2308/jiar-52573.

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ABSTRACT While mandatory audit fee disclosure makes fee information transparent, there have been concerns about the impact of price adjustment on audit quality. Taking advantage of a regulatory change in Taiwan that required public companies to disclose audit fee but allowed two alternative disclosure forms (amount disclosure or range disclosure), this study investigates the impact of the fee disclosure form on price adjustment and the influence of such adjustment on audit quality. Using a dataset including audit fees under the two disclosure forms, we find that, for overcharged companies, the

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Garanina, Tatiana, and John Dumay. "Forward-looking intellectual capital disclosure in IPOs." Journal of Intellectual Capital 18, no. 1 (2017): 128–48. http://dx.doi.org/10.1108/jic-05-2016-0054.

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Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO) prospectuses. In particular, it examines the influence on post-issue stock performance based on the IPOs of technology companies listing on the NASDAQ from 2002 to 2013. Parallels are drawn to integrated reporting (<IR>), which was developed after the global financial crisis (GFC) because of the perceive

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Sigmon, Sandra T., Kelly J. Rohan, Diana Dorhofer, Lisa A. Hotovy, Peter C. Trask, and Nina Boulard. "Effects of Consent Form Information on Self-Disclosure." Ethics & Behavior 7, no. 4 (1997): 299–310. http://dx.doi.org/10.1207/s15327019eb0704_2.

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Pickar, James H. "Conflicts of interest and the ICMJE disclosure form." Climacteric 22, no. 3 (2019): 215–16. http://dx.doi.org/10.1080/13697137.2019.1589837.

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Burke, Jenna J., Rani Hoitash, and Udi Hoitash. "Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings." AUDITING: A Journal of Practice & Theory 38, no. 3 (2018): 71–94. http://dx.doi.org/10.2308/ajpt-52320.

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SUMMARY This paper investigates the overall impact of and the information made available by the recent audit partner disclosure requirement in the U.S. After a contentious comment period, the PCAOB released Rule 3211, which requires registered public accounting firms to disclose the name of the audit partner for every audit report it issues. In the first year of adoption, we find a significant increase in audit quality and audit fees and a significant decrease in audit delay. We collect information on partner gender, busyness, education, and social connections to explore whether these newly ob

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Komala, Felicia, and Carmel Meiden. "Quality of Carbon Emissions Disclosure on Corporate Sustainability Report Gojek Period 2020 and Goto Period 2021 – 2022." Journal Research of Social Science, Economics, and Management 3, no. 9 (2024): 1767–183. http://dx.doi.org/10.59141/jrssem.v3i9.648.

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The high level of air pollution which is increasing from year to year causes air quality to decline. One of the causes of the increase in air is the growth in the number of motorized vehicles which causes an increase in the amount of emissions released in the form of Carbon Monoxide (CO), Hydrocarbons (HC), Nitrogen Oxide (NO). This shows that climate change is occurring. Climate change is one of the environmental problems that is currently of concern to stakeholders. The Carbon Disclosure Project (CDP) is a non-profit organization that operates focused on addressing environmental issues. CDP

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Demek, Kristina C., Steven E. Kaplan, and Amanda Winn. "Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors' Perceptions of Audit Quality." AUDITING: A Journal of Practice & Theory 39, no. 1 (2020): 1–19. http://dx.doi.org/10.2308/ajpt-52529.

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SUMMARY Under Rule 29, the Public Company Accounting Oversight Board (PCAOB) requires principal auditors to disclose the extent of use of other auditors on an audit engagement. This mandatory disclosure occurs on Form AP, available on the PCAOB's website. Principal auditors may voluntarily disclose this same information in an appendix to the audit report. We experimentally examine how the joint effects of the principal auditor's extent of use of other auditors and their use of voluntary disclosure influence investors' perceptions of audit quality. Results indicate that investors perceive audit

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Rujiin, Choiru, and Sukirman Sukirman. "The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures." Accounting Analysis Journal 9, no. 2 (2020): 81–87. http://dx.doi.org/10.15294/aaj.v9i2.33025.

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This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysi

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Meydan, Betül. "Turkish First-Time Supervisees’ Disclosure and Nondisclosure in Clinical Supervision." Qualitative Research in Education 9, no. 1 (2020): 1. http://dx.doi.org/10.17583/qre.2020.4304.

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This study sought to examine Turkish first-time supervisees’ opinions regarding disclosure and nondisclosure in clinical supervision via a case study design. The data was collected from 19 volunteer first-time supervisees through a semi-structured interview form and analyzed with content analysis. Results indicated that supervisees’ content of disclosures included supervisory needs and thoughts about supervisor while content of nondisclosure consisted of personal issues, supervision-related issues, and negative feelings about client. Nevertheless, supervisee disclosure was positively influence

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Senteney, Michael H., David L. Senteney, and Mohammad S. Bazaz. "Equity Market Response to Form 20-F Disclosures for ADR Firms." International Journal of Economics and Finance 9, no. 3 (2017): 233. http://dx.doi.org/10.5539/ijef.v9n3p233.

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Non-U.S. companies may list securities in U.S. stock exchanges, provided that they file a set of audited financial statements as well as comply with extensive SEC disclosure requirements. We speculate that non-U.S. firms who choose to be listed in the major U.S. exchanges will comply with the supplemental disclosure requirements in order to have the supplemental disclosures impounded in the home country equity share price via the ADR share price in the manner described by Fishman and Hagerty (1989). We investigate the information content of non-U.S. firm’s earnings released vis-à-vis the SEC F

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Sabrina, Dellya Assyifa, Sriyono Sriyono, and Retno Yulianti. "The Effect of Environmental, Social, and Governance (ESG) Disclosure on Basic Material Company Financial Performance." JURNAL ILMU MANAJEMEN 22, no. 1 (2025): 98–114. https://doi.org/10.21831/jim.v22i1.81565.

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Recent research results still differ regarding the development of Environmental, Social, and Governance Disclosure (ESG). Some studies show a positive trend of ESG in recent years. On the other hand, some studies show that ESG performance has a negative influence on the financial performance of basic material sector companies. This contradiction in findings is the basis for the author to explore the effect of ESG disclosure on the financial performance of Basic Material Sector Companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. Out of a total of 103 companies in

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Widodo, Nabilah Febriyane Prasetyo, Dian Imanina Burhany, Sumiyati Sumiyati, and Neneng Dahtiah. "Enhancing Financial Performance of Islamic Banks in Indonesia: The Mediating Effect of Green Banking Disclosure on Corporate Governance Practices." Indonesian Journal of Economics and Management 3, no. 3 (2023): 495–508. http://dx.doi.org/10.35313/ijem.v3i3.4886.

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Increasing environmental pollution due to business activities was addressed by issuing POJK Number 51/POJK.03/2017. In the banking sector, green banking practices and disclosures are a form of responsibility towards environmental sustainability. However, disclosure of green banking in Islamic commercial banks is still relatively low, as is financial performance, which is not optimal. Thus, it is necessary to examine the factors that influence the disclosure of green banking and fraud to improve financial performance. This study uses governance factors, namely board size, an independent board o

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Seager van Dyk, Ilana, Amelia Aldao, and John E. Pachankis. "Coming out under fire: The role of minority stress and emotion regulation in sexual orientation disclosure." PLOS ONE 17, no. 5 (2022): e0267810. http://dx.doi.org/10.1371/journal.pone.0267810.

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Minority stress is hypothesized to interfere with sexual orientation disclosure and sexual minority wellbeing. In this study, we investigated whether minority stress is causally linked to reduced disclosure in sexual minorities, and whether emotion regulation, a potentially adaptive form of stigma coping, can intervene to promote disclosure even following exposure to minority stress. Sexual minority adults in the US (N = 168) were recruited online and randomized to a 2 x 2 between-subjects experimental design, where they: 1) received either emotion regulation instructions that asked them to ei

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Lin, Zhengxiong. "Status Quo and Improvement Path of Social Responsibility Information Disclosure in Corporate Development Management." Advances in Economics, Management and Political Sciences 3, no. 1 (2023): 55–62. http://dx.doi.org/10.54254/2754-1169/3/2022757.

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Fundamental is a sound social responsibility information disclosure mechanism to prosper large-scale businesses. This paper dissected the correction between Fosun Pharma s performance of corporate social responsibility and its advances, as corporate social responsibility now has jostled for public attention at home and abroad. Efforts were invested in analyzing the disclosure of social responsibility accounting information by the representative Fosun Pharma on the basis of the theory of corporate social responsibility and stakeholder theory. The company failed to prepare a well-functioning str

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Sania, I. Luh Devi, Arianto, and Muhammad Farid. "THE SELF-DISCLOSURE VICTIMS OF ONLINE GENDER-BASED VIOLENCE ON TWITTER SOCIAL MEDIA." Sociae Polites 24, no. 2 (2024): 77–88. http://dx.doi.org/10.33541/sp.v24i2.5393.

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Online gender-based violence (GBV) is a form of violence that has the intention or meaning of harassing victims based on gender or sexual activity online or the use of internet technology. The objective study is to analyze reasons why victims of Online gender-based violence (GBV) choose to do self-disclosure on Twitter compared to other social media or directly disclose themselves. Result of the study shows that encouragement for online GBV victims to disclose themselves on social media Twitter is more comfortable with features such as Twitter's anonymity and speed, which make some topics popu

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Park, Soo Yeon, and Kwan Hee Yoo. "CEO Career Concerns And Voluntary Disclosure." Journal of Applied Business Research (JABR) 32, no. 6 (2016): 1603. http://dx.doi.org/10.19030/jabr.v32i6.9811.

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This paper investigates the relation between Chief Executive Officers (CEO) career concerns and voluntary disclosures using listed firm (KOSPI) data in Korea. Prior research suggests that explicit incentives in the form of CEO stock-based compensation or CEO’s equity ownership mitigate the agency problems of reluctance to make voluntary disclosure. In addition, implicit incentives arising from CEO career concerns are as important as explicit incentives for mitigating agency problems.The labor market assesses CEOs ability and CEO reputation in the market is a valuable asset that is associated w

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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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Rose, Anna M., Jacob M. Rose, and Carolyn Strand Norman. "Material Control Weakness Corrections: The Enduring Effects of Trust in Management." Behavioral Research in Accounting 28, no. 2 (2016): 41–53. http://dx.doi.org/10.2308/bria-51467.

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ABSTRACT We examine whether investors alter their assessments of investment risk in response to corrections of material control weaknesses and the nature of the original disclosure of the weaknesses. Rose et al. (2010) find that the effect of the pervasiveness of control weaknesses is moderated by the extent of disclosure such that more detailed disclosure mitigates (exacerbates) the negative effect of more (less) pervasive weaknesses. They also conclude that trust in management is an underlying cause of this effect because high levels of disclosure for non-pervasive weaknesses are viewed as a

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Borgmann, Albert. "Enclosure and disclosure on content and form in architecture." AI & SOCIETY 25, no. 1 (2009): 11–18. http://dx.doi.org/10.1007/s00146-009-0240-3.

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Taichman, Darren B., Joyce Backus, Christopher Baethge, et al. "A Disclosure Form for Work Submitted to Medical Journals." JAMA 323, no. 11 (2020): 1050. http://dx.doi.org/10.1001/jama.2019.22274.

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Kepramareni, Putu, Sagung Oka Pradnyawati, and Luh Pasek Intan Rahmayani. "Analysis of the Corporate Social Responsibility Disclosure on Manufacturing Companies." Jurnal Ekonomi & Bisnis JAGADITHA 9, no. 2 (2022): 185–92. http://dx.doi.org/10.22225/jj.9.2.2022.185-192.

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The line of business cannot be separated from various responsibilities that must be fulfilled. The company is not only responsible to internal parties but also to external parties involving the environment and social (corporate social responsibility). The implementation of CSR can theoretically form a positive image and reputation from the community and shareholders for the company, this is also supported by the existence of CSR disclosures that can be submitted in the company's financial statements. The reality is that even though it is theoretically considered that way, not all companies are

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Indriyani, Ai Desy, and Willy Sri Yuliandhari. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY." Jurnal Akuntansi Bisnis dan Ekonomi 6, no. 1 (2020): 1559–68. http://dx.doi.org/10.33197/jabe.vol6.iss1.2020.466.

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Disclosure for CSR is an action taken by a company in order to contribute to economic sustainability that benefits the company, government and society. CSR Activities Serving the form of sustainability reports, however, many companies are still classified as low in their CSR disclosures and have not yet presented them in the form of a sustainability report (sustainability report).The purpose of this study was to determine the effect of the effect of profitability, company size, and company age simultaneously and partially on non-financial LQ 45 Index companies listed on the Indonesia Stock Exc

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Eng, Li Li, Mahelet Fikru, and Thanyaluk Vichitsarawong. "Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings." Sustainability Accounting, Management and Policy Journal 13, no. 2 (2021): 494–518. http://dx.doi.org/10.1108/sampj-03-2021-0095.

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Purpose The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The authors examine the extent to which they provide incremental information. Design/methodology/approach The sample consists of panel data from over 2,600 publicly-listed non-financial US companies for the period 2014–2018. The authors obtain sustainability disclosures from Sustainability Accounting Standards Bo

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Zufriya, Chilma, Negina Kencono Putri, and Yusriati Nur Farida. "Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis." JAS (Jurnal Akuntansi Syariah) 4, no. 2 (2020): 271–82. http://dx.doi.org/10.46367/jas.v4i2.252.

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Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual f

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Beckert, Johannes, Thomas Koch, Benno Viererbl, Nora Denner, and Christina Peter. "Advertising in disguise? How disclosure and content features influence the effects of native advertising." Communications 45, no. 3 (2020): 303–24. http://dx.doi.org/10.1515/commun-2019-0116.

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AbstractNative advertising has recently become a prominent buzzword for advertisers and publishers alike. It describes advertising formats which closely adapt their form and style to the editorial environment they appear in, intending to hide the commercial character of these ads. In two experimental studies, we test how advertising disclosures in native ads on news websites affect recipients’ attitudes towards a promoted brand in a short and long-term perspective. In addition, we explore persuasion through certain content features (i. e., message sidedness and use of exemplars) and how they a

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Natalina, Sri Anugrah, and Arif Zunaidi. "Corpotare Social Responsibility Disclosure and Profitabilitas: Evidance From Indonesian Mining Companies." Innovation Business Management and Accounting Journal 2, no. 3 (2023): 135–46. http://dx.doi.org/10.56070/ibmaj.v2i3.46.

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In non-mining companies, CSR patterns are numerous in the form of social assistance, scholarships, or the development of city facilities. However, for mining companies, the concept of CSR is patterned back to a time, namely the concept of renewal or natural care. This type of research is both descriptive and quantitative, and the method used for linear regression is simple. A sample of six mining companies with a total of 30 financial statements Mining companies in Indonesia. The result of the hypothesis means that Ho is accepted and Ha is rejected; that is, CSR disclosure has no effect on the

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Ali, Fifitri. "Analysis of the Factors Influencing the Disclosure Quality of Sustainability Reports in Companies in Indonesia." Jurnal Mutiara Ilmu Akuntansi 1, no. 1 (2023): 170–79. http://dx.doi.org/10.55606/jumia.v1i1.1119.

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Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on

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