Results 41 to 50 of about 1,959,279 (242)

Intellectual Capital and Operational Efficiency of Listed Firms in Nigeria: The Moderating Role of Ownership Structure

open access: yesDisclosure
This study investigates the moderating role of ownership structure on the relationship between intellectual capital disclosure and operational efficiency in listed non-financial firms in Nigeria.
Romoke Busari
doaj   +1 more source

Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara

open access: yesDisclosure, 2021
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance ...
Zahrah Indah Ferina   +2 more
doaj   +1 more source

The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan

open access: yesDisclosure
This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable.
Setia Rahmi Yasmi   +2 more
doaj   +1 more source

The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018)

open access: yesDisclosure, 2021
This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018.
Herawansyah Herawansyah   +2 more
doaj   +1 more source

The Determinants and Outcomes of Forward-Looking Disclosure Evidence from Companies listed in Indonesia [PDF]

open access: yes, 2017
The aim of the study was to examine the determinants and outcomes of forward-looking disclosure. The determinants of forward-looking disclosure were solvability, profitability, liquidity, firm size, and sector type.
HARTO, Puji, ZHAFARINA, Dilla
core  

Scalar and vector games in the evaluation of social and environmental disclosure and their relationship with market value [PDF]

open access: yes, 2018
This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory.
Cecon, Bianca   +3 more
core   +3 more sources

Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses

open access: yesDisclosure
This research aims to analyze the influence of investment returns, premium income and operating expenses on the profitability of sharia general insurance companies in Indonesia.
Mesi Herawati   +2 more
doaj   +1 more source

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi

open access: yesDisclosure, 2021
The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal
Idha Azizah, Nurul Fadhilah Farid
doaj   +1 more source

The Effects of Private Self-Consciousness and Perspective Taking on Satisfaction in Close Relationships. [PDF]

open access: yes, 1985
131 heterosexual student couples, aged 17–32 yrs, 30 of whom were married or engaged answered questions concerning themselves and their relationships. It was predicted that individual differences in private self-consciousness would be positively related ...
Davis, Mark H.   +2 more
core   +1 more source

Time-series cross-sectional environmental performance and disclosure relationship:specific evidence from a less-developed country [PDF]

open access: yes, 2014
This paper relies on ‘vulnerability and exploitability’ framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and
Hassan, Aminu, Kouhy, Reza
core   +4 more sources

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