Academic literature on the topic 'Governance Disclosure (GD)'

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Journal articles on the topic "Governance Disclosure (GD)"

1

Josephine, Kezia, Vianty Adella Santo, and Totti Andrea Leonardo. "Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi." AKURASI: Jurnal Riset Akuntansi dan Keuangan 4, no. 3 (2022): 249–60. https://doi.org/10.36407/akurasi.v4i3.784.

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This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on
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2

Saha, Rupjyoti, and K. C. Kabra. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies." Business Perspectives and Research 8, no. 2 (2020): 117–38. http://dx.doi.org/10.1177/2278533719886998.

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Voluntary disclosure (VD) is considered potentially important for efficient functioning of the capital market as it communicates firms’ performance and governance to shareholders and potential investors, which boost their confidence. This article attempts to provide a brief conceptual framework of VD and corporate governance (CG), and also reviews the empirical literature dealing with relationship between them. To this end, the article uses systematic electronic literature search method, which takes into account 65 empirical studies published over the period 1998–2018. An investigation of empi
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3

Sholokwu, Boniface Monday (ACA-ICAEW), Florence O. (PhD) Iroanwusi, and Moses Chinedu (PhD) Nwairoegbu-Agbam. "Integrated Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria." African Journal of Business and Economic Development 5, no. 3 (2025): 1–30. https://doi.org/10.5281/zenodo.15341593.

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<em>This study on integrated reporting and financial performance of listed manufacturing firms in Nigeria evaluated the impact of integrated reporting on the financial performance of manufacturing firms in Nigeria. The study looked at the effect of Social and Relationship Capital, Government Disclosure, Human Capital Disclosure and Environmental Disclosure on financial performance amongst Manufacturing Firms in Nigeria. Ex-post facto research design was adopted to conduct the study. The target population of this study constituted of fifty manufacturing firms listed on the Nigeria Exchange Grou
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4

Sakina, Dita Eka Nur, and Arif Darmawan. "PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU BARA PERIODE 2019 "“ 2022." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 8, no. 2 (2024): 290–309. https://doi.org/10.30871/jama.v8i2.8034.

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Penelitian ini bertujuan untuk melihat pengaruh pengungkapan sustainability report yaitu pada aspek lingkungan, sosial, tata kelola terhadap kinerja keuangan perusahaan pertambangan batu bara yang telah tercatat di BEI periode 2019-2022. Metodologi penelitian yang digunakan merupakan pendekatan kuantitatif, strategi pengumpulan data arsip, sumber data sekunder, teknik pengambilan data melalu basis data dengan teknik pengambilan sampel secara purposive sampling sehingga terpilih 9 sampel perusahaan dengan periode penelitian 2019-2022. Jumlah data observasi penelitian yang digunakan sebanyak 36
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5

Saha, Rupjyoti, and Kailash Chandra Kabra. "Corporate governance and voluntary disclosure: evidence from India." Journal of Financial Reporting and Accounting ahead-of-print, ahead-of-print (2021). http://dx.doi.org/10.1108/jfra-03-2020-0079.

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Purpose This study aims to examine the influence of some prominent corporate governance (CG) mechanisms such as board size (BS), board independence (BI), role duality (RD), board’s gender diversity (GD), ownership concentration (OC), audit committee independence (ACI), nomination and remuneration committee (NRC) and risk management committee (RMC) on voluntary disclosure (VD), as well as different types of VD after controlling the effect of some firm-specific factors for Indian firms. Design/methodology/approach The study selects market capitalization-based top 100 non-financial and non-utilit
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