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-. "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 effectiveness of certain personal branding activity. The study data were collected through direct interviews and document studies, namely by conducting a study on the Instagram accounts of 3 informants involved. Based on the results of the study, it was found that self-disclosure was only focused on sharing information related to the profession. The informants didn't disclose personal issues considered unimportant to convey publicly via Instagram. Their personal branding was formed because they were consistent in making self-disclosures related to their profession that were packaged by highlighting their respective characters to be firmly embedded in the minds of other people or audience.
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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 our institutional polices require all faculty to fully report financial conflicts of interest (COI). This pilot project aims to evaluate the accuracy of financial COI disclosures among our oncologists at the University of Chicago, and improve subsequent disclosures. Methods: This project was approved through the institutional quality improvement process. In May 2020, we crossmatched COI disclosures on journal publications for 37 practicing clinical hematologists/oncologists in our institution with 2017 and 2018 records on OpenPayments. We then conducted a department-wide Grand Rounds to review omissions, and to remind faculty of ASCO and University COI policies. In addition, we privately contacted individual oncologists to review any COI omissions. We reminded faculty that at the end of 2020 we would again review the accuracy of their disclosures. Results: We examined a total of 37 practicing hematologists/oncologists’ disclosure forms. At initial review, 6/37 (16.2%) of oncologists had incomplete or missing disclosures. A total of $569,182.95 in payments was not disclosed in 2018. 2 of these 6 oncologists did not disclose relevant payments from pharmaceutical companies whose drugs were referred to in publications. Several disclosure errors appeared to be inadvertent omissions as they were disclosed in other publications. Reasons given for disclosure omissions were: “oversight”, “did not believe to be relevant to publication”, “confusion over journal COI policies”, “unnecessary due to low payment amount”, "too many journals to update disclosures in". At the final review, only 2 of the 6 oncologists with disclosure omissions had updated disclosures at the end of the year despite education provided at multiple grand rounds and private communications. Conclusions: This pilot project demonstrated that education sessions and individual feedback improved adherence to COI disclosure policies, but not fully. Additional feedback and enforcement mechanisms may be required for full compliance. In addition, a centralized disclosure form (such as ASCO’s disclosure form) that journals can easily access may improve disclosure adherence.
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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 results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is necessary to increase the disclosures that can be strengthened by regulations from financial regulators and Islamic banking associations to increase public trust and value-added of sharia commercial banks. This study contributes to the development of sharia banks as fruitful insights on policy recommendations for Islamic banks' top management.
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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 informations. Method: A metric was developed, based on CVM Resolution No. 59/21, which deals with ESG disclosures in the Reference Form. The disclosures made in the financial year 2022 were analyzed using the content analysis technique. The study sample consisted of the 81 companies that made up the Ibovespa portfolio in the period September-December 2023. Results and Discussion: (i) 78 companies published reports with sustainability information; (ii) the GRI was the most widely used disclosure standard; (iii) about 74% of the disclosures had a Limited Assurance Report from an independent firm, mostly one of the “Big 4” companies; (iv) 78 companies used the UN SDGs in their reports; (v) 51 companies took into account the TCFD recommendations in their climate-related disclosures; (vi) 67 companies carried out a full GHG emissions inventory. Research Implications: There is a need to improve disclosures, focusing on the information needs of shareholders and creditors, and that the requirement for reasonable assurance will tend to require improvements in sustainability-related practices and policies, as well as in internal controls. Originality/Value: ESG disclosure is growing around the word as sustainability issues became more important to investors around de world. Brazil is home to the world’s largest environmental asset, the Amazon rainforest, and has already developed a number of sustainable finance initiatives. In fact, the country is poised to become a global leader in the corporate sustainability movement. In the sense this study wishes to contribute to existing literature on the topic as well as practitioners and regulators.
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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 in Medical Journals”, a 19-page document containing advice on a wide variety of topics related to manuscript writing and publishing.
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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 26,000 (34,000) major customer disclosures that we use for our main tests (voluntary disclosure tests). We find that firms are more likely to mandatorily disclose their major customers' identity when audited by either an office- or national-level specialist whose clientele consists largely of firms with major customers. We corroborate these results with other higher-quality auditor measures: Big N, second tier, and office size. We also show that SRCs are more likely to voluntarily disclose when they engage a higher-quality auditor. We provide further evidence of an association between voluntary disclosure and a higher-quality auditor by ranking disclosure quality on audited disclosure, nonaudited disclosure, and no disclosure. JEL Classifications: M42; M41; D23. Data Availability: All data are available from public sources identified in the text.
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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 the volatility of the firm’s cash flows. Debt securities are often optimal, with the form of debt—risk-free, investment grade, or “junk”—varying with the firm’s cash flow volatility. Though the model predicts a negative association between firms’ cost of capital and the extent of information firms disclose, more expansive voluntary disclosure does not cause firms’ cost of capital to decline. Mandatory disclosures alter firms’ voluntary disclosures, their capital structure choices, and their cost of capital.
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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 form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique
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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 environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.
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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 typical, however, for the reason behind the social endorsement to be disclosed, leaving the branded message open to multiple interpretations. Design/methodology/approach – The dilemma of SSR disclosures is presented in a marketing and public policy analysis, drawing from findings from the WOM literature on disclosure, incentives, source credibility and on social media Disclosure Guidelines by the Federal Trade Commission (FTC) and Word of Mouth Marketing Association (WOMMA). Based on this analysis and on an extension of the Dual Credibility Model, a conceptual model is proposed that shows how disclosure works through source credibility to produce positive social shopping outcomes. Findings – In addition to the conceptual model, recommendations are made for marketing research, practice and public policy. Of significance are proposed SSR Disclosure Guidelines that extend FTC and WOMMA guidelines for best practices in disclosures in social media. Originality/value – This paper represents pioneering research on the disclosure of SSRs.
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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, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.
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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 of the company have a positive and significant effect on CSR disclosure. However, foreign ownership has no effect on CSR disclosure.
 Keywords: Probability; Company Size; Foreign Ownership; CSR Disclosure.
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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-disclosure to others. Supported by a good user interface and able to provide user experience to its users, theTikTok application has a user friendly appearance, where the buttons available have a clear shape and location that is easy to remember. This study examines how the form of self- disclosure or self-disclosure among generation Z on TikTok social media. The method used isa qualitative method. Self disclosure on TikTok social media is in the form of confessions of the heart, feelings, thoughts, emotions and information where informants feel relieved after doing self disclosure on TikTok social media with support from virtual friends as a form of replay. There is trust and a sense of comfort that exists and also knows each other through TikTok social media between himself and friends so that he feels safer when making self- disclosures because he is in the same frequency.
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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 profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company.
 Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
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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 descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.
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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 assets, financial performance is measured by the Return on Assets ratio, environmental performance is measured by the PROPER rating, and CSR disclosure is measured by the number of components disclosed based on GRI standards. This research is a quantitative research with a causal form. This research was conducted on manufacturing companies in Indonesia that have published financial reports and sustainability reports from 2017 to 2019, namely 10 companies. The data that has been collected in this study was then tested using IBM SPSS Statistics 26 software with several forms of testing, namely descriptive statistical tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, t statistic test, and test. F statistics. The results of this study are company size does not partially affect CSR disclosure, financial performance does not partially affect CSR disclosure, environmental performance does not partially affect CSR disclosure, and company size, financial performance, and environmental performance do not simultaneously affect CSR disclosure.
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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 of Dhaka Stock Exchange (DSE) were scrutinized against this disclosure index. The findings show that the related party disclosure by the sample companies is on an average 37.36%, which indicates that the current scenario of related party disclosure is not satisfactory. The regression analysis was done to find the determinants of related party disclosures. The results show that the association between the extent of related party disclosure and Multinational Subsidiary is statistically significant. The Security Category has negative but significant impact on the extent of disclosure. The result of this study will add value to the existing literature by providing the empirical evidence of the determinants of related party disclosures from a developing country’s perspective. From practical point of view, the outcome of this paper will help the regulators like Securities & Exchange Commission (SEC) to form a frame of reference for the related party disclosures requirement. The results of this study will also help future accounting researchers to work on this area and the investors to make investment decision on the non-financial companies.
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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 firms for the year 2019-2020 of Dhaka Stock Exchange (DSE) were scrutinized against this disclosure index. The findings show that the related party disclosure by the sample companies is on an average 37.36%, which indicates that the current scenario of related party disclosure is not satisfactory. The regression analysis was done to find the determinants of related party disclosures. The results show that the association between the extent of related party disclosure and Multinational Subsidiary is statistically significant. The Security Category has negative but significant impact on the extent of disclosure. The result of this study will add value to the existing literature by providing the empirical evidence of the determinants of related party disclosures from a developing country's perspective. From practical point of view, the outcome of this paper will help the regulators like Securities & Exchange Commission (SEC) to form a frame of reference for the related party disclosures requirement. The results of this study will also help future accounting researchers to work on this area and the investors to make investment decision on the non-financial companies.
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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 downward adjustment is larger for amount disclosure companies than range disclosure companies and such downward adjustment increase discretionary accruals in amount disclosure companies but not for range disclosure companies. Our study helps understand the impact of different fee disclosure forms on price adjustment and audit quality, which should be of interest to regulators and financial statement users in Taiwan and beyond.
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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 perceived shortcomings of regulated forms of financial reporting. Design/methodology/approach The authors apply a two-stage methodology, using content analysis of prospectuses to determine the extent of IC disclosure, then combining this data with market data using regression analysis to determine the influence of IC disclosure in IPO prospectuses on post-issue stock performance. Findings According to the content analysis results, these IPO prospectuses contain significant amounts of IC disclosure for the subsequent analysis. The authors find that after the GFC technology companies disclose more IC information. The econometric analysis also reveals that IC disclosure has a higher influence on post-issue stock performance after the GFC than before. Research limitations/implications The research shows how IPO prospectuses are a valid form of disclosure to investigate the impact of reducing IC information asymmetry because they contain significant amounts of forward-looking non-financial information about the company’s development. Additionally, the results are relevant to discussions about the impact of <IR>. If IC and non-financial disclosures contained in an integrated report are forward-looking and reduce information asymmetry then <IR> may have value relevance to a firm. Practical implications The research confirms that more IC disclosure information in prospectuses may positively influence companies’ post-issue stock performance, especially in the long run. However, the authors caution that disclosing IC information to investors is not the panacea for increased post-IPO share performance. Originality/value This paper is novel because it shows the value relevance of IC disclosures to reduce information asymmetry through its focus on prospectuses, which helps to understand of the potential impact of <IR>.
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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 observable characteristics are associated with audit outcomes. We find that several of these characteristics are associated with variations in audit fees and audit delay, but no evidence of an association with audit quality. Overall, our findings suggest that the disclosure of partner name in Form AP enhances the audit information environment, which supports PCAOB motivation for Rule 3211.
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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 works by publishing information sheets which are useful as a guide for companies to disclose greenhouse gas (GHG) emissions resulting from the company's business activities. The company publishes a sustainability report which reveals carbon emissions. GoTo is a merger between Gojek and Tokopedia where in 2020 Gojek published a sustainability report. Scoring of carbon emission disclosures both quantitatively and qualitatively was carried out in this research. During the 2020-2021 period, the highest level of suitability and quality of disclosure was obtained by GoTo. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the GHG emissions calculation category has the highest disclosure quality.
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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 quality to be lowest when principal auditors use other auditors to a greater extent and only file the mandatory disclosure. We find voluntary disclosure in the audit report attenuates the perceived effect of using other auditors. Additionally, after a restatement, investors place no additional blame or liability on principal auditors that use other auditors to a greater extent or choose voluntary disclosure.
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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 analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.
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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 influenced by supervisor’s personal characteristics and interventions; supervisee’s expectations from disclosure and personal characteristics, as well as existence of peers in supervision environment and strong supervisory relationship. However, supervisor’s personal characteristics; supervisee’s personal characteristics, negative attitudes toward disclosure, and supervision; and also peers, poor supervision time, poor structure for supervision, evaluation concerns, and weak supervisory relationship have some negative effects on supervisee disclosure. Moreover, supervisee disclosure and nondisclosure had intense effects on supervisee and supervision.
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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 Form 20-F filings in both ADR and home country equity share markets. We employed models of the ADR and equity security share earnings release date abnormal returns controlling for the incremental firm-specific SEC Form 20-F disclosures required of exchange listed ADRs. Our results suggest that both ADR and home country equity share markets exhibit abnormal returns associated with the earnings release date. Particularly noteworthy, however, is the association between magnitudes of U.S. GAAP earnings and magnitudes of SEC Form 20-F filing date. Abnormal returns are significantly larger than the association between magnitudes of reported earnings and earnings report date abnormal returns in both the ADR and home country equity share markets. Our results seemingly suggest that the U.S. ADR share market’s response dominates the cross-market information flow, driving the home country equity share market response in a manner consistent with the notion that U.S. GAAP conveys price relevant information beyond reported earnings for non-U.S. firms.
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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 of commissioners, and gender diversity, to influence financial performance mediated by green banking disclosures. The research sample is 12 Islamic banks in Indonesia for the 2017–2022 period. The results show that green banking disclosure is only influenced by the size of the board of commissioners and independent commissioners, while financial performance is influenced by the size of the board of commissioners, independent commissioners, and gender diversity. Furthermore, disclosure of green banking can mediate the correlation of the board of commissioners and independent commissioners on financial performance.
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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 strategic CSR in the process of fulfilling its social responsibility, and showed certain deficiencies such as insufficient disclosure of social responsibility quantitative information, delayed disclose of negative information, onefold disclosure form, and defective control environment, revealed the investigation. Meanwhile, it suggested that progress should be made in cultivating the awareness of corporate social responsibility information disclosure, quantifying indicators as much as possible, enriching information disclosure form, and shaping a good control environment for social responsibility performance. This research not only enriches the research literature on the relationship between CSR and corporate development, but enlarges the variable scope of corporate social responsibility, which is of certain practical significance for corporate development management and the establishment of a sound social responsibility management mechanism.
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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 either distance themselves from an emotionally evocative film clip or immerse themselves in the clip, and then 2) viewed either an affirming or a minority stress film clip. Following the film clip, participants completed a written reflection task in which they reflected on the film clip they viewed, which allowed research assistants to subsequently code for participants’ spontaneous disclosures of sexual orientation. Participants who viewed the minority stress clip were significantly less likely to spontaneously disclose their sexual orientation in the written task compared to those who viewed the affirming film clip, OR = 3.21, 95% CI [1.14, 9.05], p = .03. Although the emotion regulation manipulation was successful, there was no effect on sexual orientation disclosure. To our knowledge, this is the first study to demonstrate a causal link between minority stress and disclosure in sexual minorities, and thus highlights an important mechanism underlying minority stress’s effects on sexual minority wellbeing. Results demonstrate the importance of interventions that affirm marginalized identities and promote safe sexual orientation disclosure. Future research is needed to determine the circumstances under which effective emotion regulation can buffer against the negative emotional effects of minority stress to promote healthy approach behaviors like disclosure in safe contexts.
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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 popular. Social media such as Instagram, Facebook, TikTok, drip emphasize visual and audio-visual content that makes victims uncomfortable enough to self-disclose with content like That. The second is what the victims revealed about themselves as a form of concern against others on Twitter who can become online GBV victims. Third, online GBV victims need a place and encouragement from other victims who have revealed themselves on social media, so disclosure on Twitter can motivate other victims to reveal themselves bravely.
 
 Keywords: Self Disclosure, Online GBV Victims, Twitter.
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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 with many long-term benefits, such as better future compensation, reappointment in the position, and greater managerial autonomy. CEOs are concerned about such an assessment and these concerns are referred to as career concerns. However, the market has incomplete information about CEOs’ ability especially when the CEOs have short tenures as a CEO position. Hence, CEOs with short tenures have more strong incentives to signal their ability to the labor market so that they can build proper reputation.Implicit incentives arising from CEO career concerns are measured by CEO tenure. I assume that short-tenured CEOs are more career-concerned than long-tenured CEOs. I find that CEOs with short tenures tend to more likely disclose management forecasts. I interpret this result that more career-concerned CEOs have strong incentives to signal their ability to the labor market in order to build their reputations which affect their future payoffs such as compensations and reappointment. In addition, management forecasts, means of voluntary disclosure, are used as effective mechanism. I also find that CEOs with short tenures tend to disclose more accurate management forecasts. This result implies that CEOs with more career concerns have more pressure to provide accurate forecasts because of their reliability in the labor market. Based on these empirical results, I infer that CEOs’ implicit incentives affect their voluntary disclosure decision.This study will contribute to academics and disclosure-related practitioners by documenting about CEOs’ career concerns and their voluntary disclosure decisions.
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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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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 level of good news information is associated with low level of corporate investment efficiency. They also find evidence on a bidirectional relation between disclosure and corporate investment efficiency.Research limitations/implicationsThe authors’ findings would be of importance to stakeholders and corporations. Stakeholders' investment decisions could be facilitated by understanding the disclosures provided by their firms and how these firms' performance is presented. Corporations become aware of the language which must be used to signal their performance.Practical implicationsCorporations become aware of the language which must be used in their disclosures. As firms may reflect their efficient investments but not in the form of good news in order to avoid revealing their competitive advantage to competitors.Originality/valueThis paper adds to disclosure studies by introducing a new variable, corporate investment efficiency, as a determinant of corporate disclosure practice.
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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 attempts to disguise bad news, while high levels of disclosure for pervasive weaknesses are viewed as honest. Based upon the findings from an experiment, we find evidence to indicate that the form of control weakness disclosures creates enduring effects on investors, even after remediation of control weaknesses. Our results indicate that the effects of trust persist after control weaknesses are remediated.
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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 willing or able to carry out one of these responsibilities. The purpose of this study is to analyze how CSR disclosure and what can affect the disclosure by using one of the industrial sectors with the largest number in the capital market, namely manufacturing companies. Overall data obtained by literature study, in terms of determining the sample several criteria were used in order to obtain 112 companies and then analyzed using multiple linear regression. The results show that 112 companies used as samples disclose CSR in published financial statements, but this number is not the total number of manufacturing companies that have gone public on the capital market, so there are still many manufacturing companies that do not disclose CSR.
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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 Exchange in 2015-2018.In this study the population consists of non-financial LQ 45 Index companies. The sample selection technique in this study used purposive sampling and obtained 44 total samples. The data used are obtained from sustainability reports and company annual reports. This study uses panel data regression analysis using Eviews version 9.The results showed that profitability, company size, and company age simultaneously affected CSR disclosure with adjusted R2 of 0.307093. Partial profit has a positive effect, while company size and company age have no effect on CSR disclosure.Based on the research results, it is hoped that the disclosure of social responsibility will increase to get the best from investors and the public. Companies with a high level of profitability are expected to be more concerned with CSR activities and their disclosures in the form of company sustainability reports.
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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 Board (SASB) Navigator and ESG disclosure scores from Bloomberg. The authors regress market value and/or stock price on sustainability disclosures and ESG scores to evaluate information content. Findings ESG scores are positively associated with market value and price. Sustainability disclosures in the form of metrics and company-tailored narratives provide incremental information content on market value and/or price. Boilerplate disclosures reduce market value and price. Sustainability disclosures and ESG scores provide incremental information, suggesting that it would be beneficial to harmonize standards for reporting sustainability disclosures. Research limitations/implications The limitation is that the authors have only considered sustainability disclosures for a sample of US companies from two sources – SASB Navigator and Bloomberg. Practical implications The paper provides some evidence that may be pertinent to the debate on whether to harmonize the guidance on reporting sustainability issues. Social implications The paper provides evidence on the benefits to firms for reporting sustainability issues. Originality/value This paper is among the first to analyze company sustainability disclosures obtained from two different sources – SASB Navigator and ESG disclosure ratings – and compare them for relevance for company valuation. With SASB Navigator, the authors obtain further refinement into the nature of the information provided in the sustainability disclosures, that is, boilerplate, company-tailored or metrics disclosures.
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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 financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.
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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 affect disclosure effects. Results show that disclosures increase perceived persuasive intent but do not necessarily decrease brand attitudes. However, disclosure effects do not persist over time and remain unaffected by content features.
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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 return on assets. The results of the coefficient of determination analysis (R square of 14.4%) show that CSR disclosure contributes to the return on assets with a contribution of 14.4%. The organization manages its legitimacy according to the type of its social contract with society. Another factor for CSR disclosures to mining companies in Indonesia is the presence of political costs. Another form of contract fees that can be explained is the attitude of managers towards disclosure of information.
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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 the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports
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Mack, J. W., E. F. Cook, J. Wolfe, H. E. Grier, P. D. Cleary, and J. C. Weeks. "Hope and prognostic disclosure." Journal of Clinical Oncology 25, no. 18_suppl (2007): 6510. http://dx.doi.org/10.1200/jco.2007.25.18_suppl.6510.
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6510 Background: Physicians sometimes selectively convey prognostic information to support patients’ hopes. However, the relationship between prognostic disclosure and hope is not known. Methods: We surveyed 194 parents of children with cancer (overall response rate 70%) in their first year of cancer treatment at the Dana-Farber Cancer Institute and Children’s Hospital, Boston, Mass, and the children’s physicians. We evaluated relationships between parents’ recall of prognostic disclosure by the physician and the extent to which physician communications “always” made them feel hopeful. A five-item index of prognostic disclosure assessed whether prognostic information was provided in any form, in quantitative terms, and in written form, whether the physician gave prognostic information before the parent asked, and whether parents wanted additional prognostic information beyond what they had already received. Results: Parents were less likely to report hopeful communication when the child’s likelihood of cure was low (OR .70 per category of decreasing likelihood of cure, P=.0003). However, parents who reported having received more extensive prognostic information were more likely to report hopeful communication, even when the prognosis was poor. In a multivariable model, parental report that physician communication “always” made them feel hopeful was associated with increased prognostic disclosure (OR 1.67 per element of disclosure, P=.009) and higher perceived communication quality (OR 5.39, P<.0001). In contrast, communication-related hope was inversely associated with the child’s likelihood of cure (OR .67, P=.006). Conclusions: Although physicians sometimes selectively convey prognostic information to preserve hope, we found no evidence that prognostic disclosure makes parents less hopeful. Instead, disclosure of prognosis by the physician can support hope for parents of children with cancer, even when the child’s prognosis is poor. No significant financial relationships to disclose. [Table: see text]