Disclosure index

Corporate Social Responsibility (CSR) disclosure and financial performances are reported annually by companies whose shares are listed on the Indonesia Stock Exchange. The purpose of this study was to analyze the effect of CSR disclosure on the financial performance of extractive companies listed on the Indonesia Stock Exchange. Moreover, we also examined the effect of those companies’ CSR on the Human Development Index (HDI). Data used in the study were originated from 10 companies' annual reports and financial reports for the years 2008-2017.

8p longtimenosee06 27-03-2024 4 2   Download

This paper investigates the effect of the board quality on risk reporting in specific social and cultural context of Saudi Arabia for a sample of 423 company-year observations over the period 2015-2018. The paper utilizes a comprehensive risk reporting index and self-constructed index of board quality to measure the main variables. Using pooled OLS regression models, our results suggest that there is a positive and significant relationship between the quality of the board of directors and risk reporting in Saudi non-financial firms.

7p longtimenosee06 27-03-2024 4 1   Download

The reason for the Sustainable Development Goals (SDG) is to sustain the preservation of planet and prosperity of society. Thus, it is necessary for corporations to have a reliable, relevant and standardized sustainability supply chain management (SSCM) reporting practice. Companies’ proper disclosure of its supply chain management information will enable stakeholders to evaluate the firm’s supply chain management performance efficiently. Using content analysis, this study proposes a development of a comprehensive SSCM disclosure checklist i.e.

6p longtimenosee04 06-03-2024 1 0   Download

This study "A proposed model for measuring social responsibility and its application in Jordanian business environment" examines the extent of corporate social responsibility practices amongst listed Jordanian companies at Amman Stock Exchange (ASE). Corporate social responsibility had been measured in this study using a corporate social responsibility disclosure index and which encompasses four groups. 53 Jordanian companies examined during the period 2016-2018.

5p longtimenosee04 06-03-2024 3 1   Download

The aim of this study is to determine the relationship between sustainability accounting report and financial performance of listed companies on the Hanoi Stock Exchange (HNX). The study used unweighted disclosure index method to assess the sustainability accounting reporting of listed companies on the HNX with 33 items of disclosure compiled from Circulation No.155/BTC, Circular No.200/BTC and Vietnamese Accounting Standards (VAS).

7p nhanchienthien 25-07-2023 6 5   Download

This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry in Nigeria - the oil and gas industry. The paper aims to evaluate the extent of sustainability disclosure in the annual report’s oil and gas industries. The study retrieves secondary data on sustainability disclosure for 10 years (2010 - 2019) from eight oil and gas industries listed in the Nigerian stock exchange through a desktop approach and content analysis methodology.

10p mynguyenha 21-07-2021 12 2   Download

This research aims to examine the effect of carbon emission disclosure on firm value in Indonesia and Australia. Research samples are 39 Indonesian manufacturing firms and 25 Australian manufacturing firms. Firm value is measured by Tobin’s Q while carbon emission disclosure is measured by the carbon emission disclosure index. Based on analysis data, carbon emission disclosure in Indonesia increases firm value. It indicates carbon emission disclosure brings a competitive advantage for firms to create value.

5p caygaocaolon11 18-04-2021 15 1   Download

In this study we investigates the relationship of environmental, social and governance (ESG) practices and the consequences related to their disclosure on the firm’s value. Our data is extracted from the final accounts of 122 firms listed on Bursa Malaysia over the period 2011 to 2019 with 1098 observations.

8p kethamoi7 15-08-2020 17 1   Download

The dissertation has discovered and contributed empirical evidence on the relationship of concepts in the research model in Vietnam market through a survey of 917 online shopping customers in five provinces and cities with the High e-commerce index as reported by the Vietnam E-Commerce Association, including four major cities (Hanoi, Hai Phong, Da Nang, and Ho Chi Minh City) and Binh Duong Province.

0p cothumenhmong6 17-07-2020 22 1   Download

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level.

22p nguathienthan5 03-06-2020 18 1   Download

This paper studies the extent of factors influencing the disclosure in the financial statement of listed food industry companies on the Vietnam’s stock market. Based on the information of 60 companies that belong to food industry listed on the Vietnam’s stock market, the disclosure indexes and regression model are employed to measure the disclosure by SPSS 22.0.

8p kelseynguyen 26-05-2020 13 0   Download

The study apart from providing insight and evidence of the extent of corporate governance practices of banks in developing countries, it further highlights to the regulators and practitioners in the banking industry of existing gaps that need filling in order to fully comply with the corporate governance guidelines for banks in Malawi.

19p cothumenhmong4 24-03-2020 33 1   Download

This research aims to examine the level of compliance of International Accounting Standard 38 (IAS 38, intangible assets) among the listed companies of Bahrain Bourse. This paper employs the method of equal weighted disclosure index to determine if the listed firms are complying with the disclosure requirements of the IAS 38. The required data for the year 2016 has been obtained from Bloomberg.

13p viankara2711 04-12-2019 17 3   Download

Using the GARCH-in-Mean model, the present paper examines information spillover effects from some large foreign stock markets on the VN-Index. The empirical results indicate that the return rates of VN-Index are influenced by disclosures from some large stock markets in the world, especially from the US stock market. However, the volatility of VN-Index return rate and its risks are not affected by the information spillover effects from such markets.

11p danhnguyentuongvi 18-12-2018 53 4   Download

Disclosure quality of goodwill impairment testing: A disclosure index. This study sets out to off erproof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of RS 36.

26p tranminhluanluan 28-05-2018 31 2   Download

The purpose of this paper is twofold. Firstly, propose a specific method with a detailed questionnaire with 60 questions, divided into five main components: Shareholders and general shareholders’ meeting; Board of directors; Supervisory board; Disclosure and transparency, auditing and Violations. Second, the method will then be applied to calculate the CGI for 40 Vietnamese commercial banks in three years 2010, 2011 and 2012.

14p sansan1 24-05-2018 60 3   Download

The data set we received from CIBC has 304,698 observations. Each observation represents a customer and is described by 407 variables, both categorical and numerical. The variable “index” gives the ID of the customer and the variable “target” describes whether the customer had responded to the previous campaign. There are a lot of missing values. Detailed descriptions on the meaning of each variable were not provided. All of the observations had received the direct promotion.

96p lenh_hoi_xung 21-02-2013 64 4   Download

There are a number of other countries both in developed economies (such as France and Sweden) and emerging markets (such as Malaysia) who have introduced mandatory ESG or corporate responsibility (CR) reporting and many more countries with voluntary reporting guidelines. An EIRIS report conducted in 2008 into the State of Responsible Business found that global disclosure levels were poor even where the issue was identified as highly business relevant for the company.

27p quaivattim 04-12-2012 68 2   Download

As the long-term sustainability of our current financial models are brought into question, stock exchanges are well positioned to restore confidence in the market in the short-term and could, through improved ESG disclosure, drive market efficiency as better managed companies are rewarded. Furthermore, the growing sustainable investment market presents new opportunities for stock exchanges in the form of new products and services for responsible investors.

7p quaivattim 04-12-2012 65 2   Download