Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Iowa State Center Business Office, Iowa State University of Science and Technology, Independent Auditor's Reports Financial Statements, June 30, 2003 & 2004 [PDF]
, 2004 State University Audit ...
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Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk menguji, membuktikan, dan menganalisis pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit delay.Variabel penelitian ini adalah Ukuran Perusahaan, Kompleksitas Operasi
Citra Dirgahayu Innayati +1 more
doaj +1 more source
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
Corporate going-concern report in early pandemic situation: Evidence from Indonesia. [PDF]
Heliyon, 2023 Fidiana F, Yani P, Suryaningrum DH.
europepmc +1 more source
Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2014 [PDF]
, 2016 This study aims to examine the influence of quality audit, previous year’s opinion of going concern, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1)
, Fauzan, SE, M.Si, Prakoso, Deni Setiyo
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Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2010 [PDF]
, 2010 Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30 ...
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Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo +3 more
wiley +1 more source
AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS [PDF]
This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that
Ionela Cornelia Stanciu, Nicolae Todea
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