Results 11 to 20 of about 1,659,433 (349)

Disclosure measurement in the empirical accounting literature: A review article [PDF]

open access: yes, 2010
This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
core   +6 more sources

Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020

open access: yesDisclosure, 2021
This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX.
Maratus Sholihah, Dwi Ermayanti Susilo
doaj   +1 more source

ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings

open access: yesJournal of Business Ethics, 2021
Although legitimacy theory provides strong arguments that environmental, social and governance (ESG) disclosure and performance can help mitigate firm-specific (idiosyncratic) risks, this relationship has been repeatedly challenged by conceptual ...
Beat Reber, Agnes Gold, Stefan Gold
semanticscholar   +1 more source

Analisis Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia

open access: yesDisclosure, 2022
This research aims to analyze and examine the effect of company size and audit opinion on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019.
Fedi Ameraldo, Ledhy Khoirunnisa
doaj   +1 more source

Good Disclosure, Bad Disclosure [PDF]

open access: yesJournal of Financial Economics, 2014
We study real-efficiency implications of disclosing public information in a model with multiple dimensions of uncertainty where market prices convey information to a real decision maker. Paradoxically, when disclosure is about a variable that the real decision maker cares to learn, disclosure harms price informativeness, and in markets which are ...
Itay Goldstein, Liyan Yang
openaire   +1 more source

Statistical disclosure control for survey data [PDF]

open access: yes, 2009
Statistical disclosure control refers to the methodology used in the design of the statistical outputs from a survey for protecting the confidentiality of respondents’ answers. The threat to confidentiality is assumed to come from a hypothetical intruder
Chris Skinner, Skinner, Chris
core   +2 more sources

Pemberdayaan UMKM Dalam Menstabilkan Perekonomian Daerah Rejang Lebong di Tengah Pandemi Covid-19

open access: yesDisclosure, 2022
This paper aims to describe how efforts are made to empower Micro, Small, and Medium Enterprises (UMKM) in stabilizing the economy in the midst of the Covid-19 pandemic.
Ranaswijaya Ranaswijaya
doaj   +1 more source

Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi

open access: yesDisclosure, 2021
The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this ...
Emilda Sulastri
doaj   +1 more source

Tata Kelola Keuangan Masjid Al-Jihad Kabupaten Rejang Lebong

open access: yesDisclosure, 2022
The mosque is an important pillar for the progress of Muslims. Therefore, good mosque management is the key to the progress of Islam itself. One management that deserves strategic attention is the mosque's financial management.
Khairul Umam Khudhori
doaj   +1 more source

Influencer Endorsements: How Advertising Disclosure and Source Credibility Affect Consumer Purchase Intention on Social Media

open access: yesAustralasian Marketing Journal, 2020
This paper investigates the impact of social media influencer endorsements on purchase intention, more specifically, the impact advertising disclosure and source credibility have in this process.
Jason Weismueller   +3 more
semanticscholar   +1 more source

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