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environmental disclosures</title> <meta name="description" content="Search results for: environmental disclosures"> <meta name="keywords" content="environmental disclosures"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="environmental disclosures"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 6809</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: environmental disclosures</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6809</span> Corporate Governance and Corporate Sustainability: Evidence from a Developing Country</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edmund%20Gyimah">Edmund Gyimah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using data from 146 annual reports of listed firms in Ghana for the period 2013-2020, this study presents indicative findings which inspire practical actions and future research. Firms which prepared and presented sustainability reports were excluded from this study for a coverage of corporate sustainability disclosures centred on annual reports. Also, corporate sustainability disclosures of the firms on corporate websites were not included in the study considering the tendency of updates which cannot easily be traced. The corporate sustainability disclosures in the annual reports since the commencement of the G4 Guidelines in 2013 have been below average for all the dimensions of sustainability and the general sustainability disclosures. Few traditional elements of the board composition such as board size and board independence could affect the corporate sustainability disclosures in the annual reports as well as the age of the firm, firm size, and industry classification of the firm. Sustainability disclosures are greater in sustainability reports than in annual reports, however, firms without sustainability reports should have a considerable amount of sustainability disclosures in their annual reports. Also, because of the essence of sustainability, this study suggests to firms to have sustainability committee perhaps, they could make a difference in disclosing the enough sustainability information even when they do not present sustainability information in stand-alone reports. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=disclosures" title="disclosures">disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=board" title=" board"> board</a>, <a href="https://publications.waset.org/abstracts/search?q=reports" title=" reports"> reports</a> </p> <a href="https://publications.waset.org/abstracts/148733/corporate-governance-and-corporate-sustainability-evidence-from-a-developing-country" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148733.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">188</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6808</span> The Influence of Intellectual Capital Disclosures on Market Capitalization Growth </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nyoman%20Wijana">Nyoman Wijana</a>, <a href="https://publications.waset.org/abstracts/search?q=Chandra%20Arha"> Chandra Arha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Disclosures of Intellectual Capital (IC) is a presentation of corporate information assets that are not recorded in the financial statements. This disclosures is very helpful because it provides inform corporate assets are intangible. In the new economic era, the company's intangible assets will determine company's competitive advantage. This study aimed to examine the effect of IC disclosures on market capitalization growth. Observational studies conducted over ten years in 2002-2011. The purpose of this study was to determine the effect for last ten years. One hundred samples of the company's largest market capitalization in 2011 traced back to last ten years. Data that used, are in 2011, 2008, 2005, and 2002 Method that’s used for acquiring the data is content analysis. The analytical method used is Ordinanary Least Square (OLS) and analysis tools are e views 7 This software using Pooled Least Square estimation parameters are specifically designed for panel data. The results of testing analysis showed inconsistent expression levels affect the growth of the market capitalization in each year of observation. The results of this study are expected to motivate the public company in Indonesia to do more voluntary IC disclosures and encourage regulators to make regulations in a comprehensive manner so that all categories of the IC must be disclosed by the company. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IC%20disclosures" title="IC disclosures">IC disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20capitalization%20growth" title=" market capitalization growth"> market capitalization growth</a>, <a href="https://publications.waset.org/abstracts/search?q=analytical%20method" title=" analytical method"> analytical method</a>, <a href="https://publications.waset.org/abstracts/search?q=OLS" title=" OLS"> OLS</a> </p> <a href="https://publications.waset.org/abstracts/19403/the-influence-of-intellectual-capital-disclosures-on-market-capitalization-growth" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">340</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6807</span> Evaluation of Environmental Disclosures on Financial Performance of Quoted Industrial Goods Manufacturing Sectors in Nigeria (2011 – 2020)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=C.%20C.%20Chima">C. C. Chima</a>, <a href="https://publications.waset.org/abstracts/search?q=C.%20J.%20M.%20Anumaka"> C. J. M. Anumaka</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study evaluates environmental disclosures on the financial performance of quoted industrial goods manufacturing sectors in Nigeria. The study employed a quasi-experimental research design to establish the relationship that exists between the environmental disclosure index and financial performance indices (return on assets - ROA, return on equity - ROE, and earnings per share - EPS). A purposeful sampling technique was employed to select five (5) industrial goods manufacturing sectors quoted on the Nigerian Stock Exchange. Secondary data covering 2011 to 2020 financial years were extracted from annual reports of the study sectors using a content analysis method. The data were analyzed using SPSS, Version 23. Panel Ordinary Least Squares (OLS) regression method was employed in estimating the unknown parameters in the study’s regression model after conducting diagnostic and preliminary tests to ascertain that the data set are reliable and not misleading. Empirical results show that there is an insignificant negative relationship between the environmental disclosure index (EDI) and the performance indices (ROA, ROE, and EPS) of the industrial goods manufacturing sectors in Nigeria. The study recommends that: only relevant information which increases the performance indices should appear on the disclosure checklist; environmental disclosure practices should be country-specific; and company executives in Nigeria should increase and monitor the level of investment (resources, time, and energy) in order to ensure that environmental disclosure has a significant impact on financial performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title="earnings per share">earnings per share</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures" title=" environmental disclosures"> environmental disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20assets" title=" return on assets"> return on assets</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a> </p> <a href="https://publications.waset.org/abstracts/159402/evaluation-of-environmental-disclosures-on-financial-performance-of-quoted-industrial-goods-manufacturing-sectors-in-nigeria-2011-2020" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159402.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">85</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6806</span> Islamic Corporate Social Responsibility Disclosure and Financial Performance on Islamic Banking in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yasmin%20Umar%20Assegaf">Yasmin Umar Assegaf</a>, <a href="https://publications.waset.org/abstracts/search?q=Falikhatun"> Falikhatun</a>, <a href="https://publications.waset.org/abstracts/search?q=Salamah%20Wahyuni"> Salamah Wahyuni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to provide empirical evidence about the influence of Islamic Corporate Social Responsibility Disclosures of the financial performance of Islamic banking with the characteristics of the company, as a control variable in Islamic banking in Indonesia. ICSR disclosures are an independent variable, while the Financial Performance is the dependent variable (proxied by Return on Assets (ROA), Return on Equity (ROE), Income Expense Ratio (IER), and Non-net Interest Margin (NIM). The control variables used are firm size, firm age and the type of audit. The population of the study was all Islamic Banks (BUS) operate in Indonesia. The research sample is Islamic Commercial Bank which has existed in Indonesia since 2002 and publishes financial statements between the years of 2007-2011. The sample of the study were include 31 Annual Report published. The results of this study concluded that there are significant influences between the ICSR Disclosures and financial performance. The disclosure is partially effect on ROA, IER and NIM, whereas there is no influence on ROE. Further result shows that all control variables (Firm Size, Age, and Type of Audit Companies) does not have any influence on ICSR Disclosures in Indonesia. This research gives a suggestion for further research to compare these ICSR disclosures in Indonesia with ICSR disclosures in other countries that have Islamic banking, by using other measure variables of financial performance, to get more comprehensive model and real picture. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ROA" title="ROA">ROA</a>, <a href="https://publications.waset.org/abstracts/search?q=ROE" title=" ROE"> ROE</a>, <a href="https://publications.waset.org/abstracts/search?q=IER" title=" IER"> IER</a>, <a href="https://publications.waset.org/abstracts/search?q=NIM" title=" NIM"> NIM</a>, <a href="https://publications.waset.org/abstracts/search?q=company%20size" title=" company size"> company size</a>, <a href="https://publications.waset.org/abstracts/search?q=age%20of%20the%20company" title=" age of the company"> age of the company</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20type" title=" audit type"> audit type</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title=" Islamic banking"> Islamic banking</a> </p> <a href="https://publications.waset.org/abstracts/4130/islamic-corporate-social-responsibility-disclosure-and-financial-performance-on-islamic-banking-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4130.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">349</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6805</span> Environment-Specific Political Risk Discourse, Environmental Reputation, and Stock Price Crash Risk</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sohanur%20Rahman">Sohanur Rahman</a>, <a href="https://publications.waset.org/abstracts/search?q=Elisabeth%20Sinnewe"> Elisabeth Sinnewe</a>, <a href="https://publications.waset.org/abstracts/search?q=Larelle%20%28Ellie%29%E2%80%AFChapple"> Larelle (Ellie) Chapple</a>, <a href="https://publications.waset.org/abstracts/search?q=Sarah%20Osborne"> Sarah Osborne</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Greater political attention to global climate change exposes firms to a higher level of political uncertainty, which can lead to adverse capital market consequences. However, a higher level of discourse on environment-specific political risk (EPR) between management and investors can mitigate information asymmetry, followed by less stock price crash risk. This study examines whether EPR discourse in discourse in the earnings conference calls (ECC) reduces firm-level stock price crash risk in the US market. This research also explores if adverse disclosures via media channels further moderates the association between EPR on crash risk. Employing a dataset of 28,933 firm-year observations from 2002 to 2020, the empirical analysis reveals that EPR discourse in ECC reduces future stock price crash risk. However, adverse disclosures via media channels can offset the favourable effect of EPR discourse on crash risk. The results are robust to the potential endogeneity concern in a quasi-natural experiment setting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earnings%20conference%20calls" title="earnings conference calls">earnings conference calls</a>, <a href="https://publications.waset.org/abstracts/search?q=environment" title=" environment"> environment</a>, <a href="https://publications.waset.org/abstracts/search?q=environment-specific%20political%20risk%20discourse" title=" environment-specific political risk discourse"> environment-specific political risk discourse</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures" title=" environmental disclosures"> environmental disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20asymmetry" title=" information asymmetry"> information asymmetry</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation%20risk" title=" reputation risk"> reputation risk</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20price%20crash%20risk" title=" stock price crash risk"> stock price crash risk</a> </p> <a href="https://publications.waset.org/abstracts/152590/environment-specific-political-risk-discourse-environmental-reputation-and-stock-price-crash-risk" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/152590.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">140</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6804</span> The Determinants of Corporate Social Responsibility Disclosure Extent and Quality: The Case of Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hani%20Alkayed">Hani Alkayed</a>, <a href="https://publications.waset.org/abstracts/search?q=Belal%20Omar"> Belal Omar</a>, <a href="https://publications.waset.org/abstracts/search?q=Eileen%20Roddy"> Eileen Roddy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study focuses on investigating the determinants of Corporate Social Responsibility Disclosure (CSRD) extent and quality in Jordan. The study examines factors that influence CSR disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance (board size, number of meetings, non-executive directors, female directors in the board, family directors in the board, foreign members, audit committee, type of external auditors, and CEO duality) and ownership structure (government ownership, institutional ownership, and ownership concentration). Legitimacy theory is utilised as the main theory for our theoretical framework. A quantitative approach is adopted for this research and content analysis technique is used to gather CSR disclosure extent and quality from the annual reports. The sample is withdrawn from the annual reports of 118 Jordanian companies over the period of 2010-2015. A CSRD index is constructed, and includes the disclosures of the following categories; environmental, human resources, product and consumers, and community involvement. A 7 point-scale measurement was developed to examine the quality of disclosure, were 0= No Disclosures, 1= General disclosures, (Non-monetary), 2= General disclosures, (Non-monetary) with pictures, charts, and graphs 3= Descriptive/ qualitative disclosures, specific details (Non-monetary), 4= Descriptive/ qualitative disclosures, specific details with pictures, charts, and graphs, 5= Numeric disclosures, full descriptions with supporting numbers, 6= Numeric disclosures, full descriptions with supporting numbers, pictures, and Charts. This study fills the gap in the literature regarding CSRD in Jordan, and the fact that all the previous studies have ignored a clear categorisation as a measurement of quality. The result shows that the extent of CSRD is higher than the quality in Jordan. Regarding the determinants of CSR disclosures, the followings were found to have a significant relationship with both extent and quality of CSRD except non-executives, were the significant relationship was found just with the extent of CSRD: board size, non-executive directors, firm’s age, foreign members on the board, number of boards meetings, the presence of audit committees, big 4, government ownership, firm’s size, industry type. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title="content analysis">content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title=" corporate social responsibility disclosure"> corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20disclosure" title=" quality of disclosure"> quality of disclosure</a> </p> <a href="https://publications.waset.org/abstracts/85826/the-determinants-of-corporate-social-responsibility-disclosure-extent-and-quality-the-case-of-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85826.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">230</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6803</span> Two-Sided Information Dissemination in Takeovers: Disclosure and Media</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eda%20Orhun">Eda Orhun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: This paper analyzes a target firm’s decision to voluntarily disclose information during a takeover event and the effect of such disclosures on the outcome of the takeover. Such voluntary disclosures especially in the form of earnings forecasts made around takeover events may affect shareholders’ decisions about the target firm’s value and in return takeover result. This study aims to shed light on this question. Design/methodology/approach: The paper tries to understand the role of voluntary disclosures by target firms during a takeover event in the likelihood of takeover success both theoretically and empirically. A game-theoretical model is set up to analyze the voluntary disclosure decision of a target firm to inform the shareholders about its real worth. The empirical implication of model is tested by employing binary outcome models where the disclosure variable is obtained by identifying the target firms in the sample that provide positive news by issuing increasing management earnings forecasts. Findings: The model predicts that a voluntary disclosure of positive information by the target decreases the likelihood that the takeover succeeds. The empirical analysis confirms this prediction by showing that positive earnings forecasts by target firms during takeover events increase the probability of takeover failure. Overall, it is shown that information dissemination through voluntary disclosures by target firms is an important factor affecting takeover outcomes. Originality/Value: This study is the first to the author's knowledge that studies the impact of voluntary disclosures by the target firm during a takeover event on the likelihood of takeover success. The results contribute to information economics, corporate finance and M&As literatures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=takeovers" title="takeovers">takeovers</a>, <a href="https://publications.waset.org/abstracts/search?q=target%20firm" title=" target firm"> target firm</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosures" title=" voluntary disclosures"> voluntary disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20forecasts" title=" earnings forecasts"> earnings forecasts</a>, <a href="https://publications.waset.org/abstracts/search?q=takeover%20success" title=" takeover success"> takeover success</a> </p> <a href="https://publications.waset.org/abstracts/21649/two-sided-information-dissemination-in-takeovers-disclosure-and-media" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21649.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">318</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6802</span> Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Raif%20Parlakkaya">Raif Parlakkaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Mustafa%20Nihat%20Demirci"> Mustafa Nihat Demirci</a>, <a href="https://publications.waset.org/abstracts/search?q=Mehmet%20Nuri%20Salur"> Mehmet Nuri Salur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title="environmental accounting">environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title=" content analysis"> content analysis</a> </p> <a href="https://publications.waset.org/abstracts/51350/environmental-accounting-practice-analyzing-the-extent-and-qualification-of-environmental-disclosures-of-turkish-companies-located-in-bist-xkury-index" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51350.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">264</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6801</span> Analyzing Corporate Governance Disclosures in Type II Agency Problems in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20S.%20Mulyadi">Martin S. Mulyadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research investigates the corporate governance disclosure behavior of Indonesian corporations with type II agency problems. The primary cause of the 1990s Asian financial crisis has been attributed to poor corporate governance practices in Indonesia. Most importantly, these poor practices were commonly found in family-owned and government-owned corporations. There are a lot of publicly listed family-owned and government-owned corporations in Indonesia. Agency theory refers to these corporations as corporations with type II agency problems. This research employs agency theory to analyzes corporate governance practice and disclosures in such settings and found that government-owned corporations perform better than family-owned corporations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20disclosures" title=" corporate disclosures"> corporate disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=type%20II%20agency%20problems" title=" type II agency problems"> type II agency problems</a> </p> <a href="https://publications.waset.org/abstracts/115312/analyzing-corporate-governance-disclosures-in-type-ii-agency-problems-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115312.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">141</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6800</span> Development of a Risk Disclosure Index and Examination of Its Determinants: An Empirical Study in Indian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20V.%20Shivaani">M. V. Shivaani</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20K.%20Jain"> P. K. Jain</a>, <a href="https://publications.waset.org/abstracts/search?q=Surendra%20S.%20Yadav"> Surendra S. Yadav</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Worldwide regulators, practitioners and researchers view risk-disclosure as one of the most important steps that will promote corporate accountability and transparency. Recognizing this growing significance of risk disclosures, the paper first develops a risk disclosure index. Covering 69 risk items/themes, this index is developed by employing thematic content analysis and encompasses three attributes of disclosure: namely, nature (qualitative or quantitative), time horizon (backward-looking or forward-looking) and tone (no impact, positive impact or negative impact). As the focus of study is on substantive rather than symbolic disclosure, content analysis has been carried out manually. The study is based on non-financial companies of Nifty500 index and covers a ten year period from April 1, 2005 to March 31, 2015, thus yielding 3,872 annual reports for analysis. The analysis reveals that (on an average) only about 14% of risk items (i.e. about 10 out 69 risk items studied) are being disclosed by Indian companies. Risk items that are frequently disclosed are mostly macroeconomic in nature and their disclosures tend to be qualitative, forward-looking and conveying both positive and negative aspects of the concerned risk. The second objective of the paper is to gauge the factors that affect the level of disclosures in annual reports. Given the panel nature of data, and possible endogeneity amongst variables, Diff-GMM regression has been applied. The results indicate that age and size of firms have a significant positive impact on disclosure quality, whereas growth rate does not have a significant impact. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of disclosures. In terms of corporate governance variables, board size, board independence, CEO duality, presence of CRO and constitution of risk management committee appear to be significant factors in determining the quality of risk disclosures. It is noteworthy that the study contributes to literature by putting forth a variant to existing disclosure indices that not only captures the quantity but also the quality of disclosures (in terms of semantic attributes). Also, the study is a first of its kind attempt in a prominent emerging market i.e. India. Therefore, this study is expected to facilitate regulators in mandating and regulating risk disclosures and companies in their endeavor to reduce information asymmetry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=risk%20disclosure" title="risk disclosure">risk disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosures" title=" voluntary disclosures"> voluntary disclosures</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=Diff-GMM" title=" Diff-GMM"> Diff-GMM</a> </p> <a href="https://publications.waset.org/abstracts/96355/development-of-a-risk-disclosure-index-and-examination-of-its-determinants-an-empirical-study-in-indian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96355.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">162</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6799</span> The Signaling Power of ESG Accounting in Sub-Sahara Africa: A Dynamic Model Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Haruna%20Maama">Haruna Maama</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Environmental, social and governance (ESG) reporting is gaining considerable attention despite being voluntary. Meanwhile, it consumes resources to provide ESG reporting, raising a question of its value relevance. The study examined the impact of ESG reporting on the market value of listed firms in SSA. The annual and integrated reports of 276 listed sub-Sahara Africa (SSA) firms. The integrated reporting scores of the firm were analysed using a content analysis method. A multiple regression estimation technique using a GMM approach was employed for the analysis. The results revealed that ESG has a positive relationship with firms’ market value, suggesting that investors are interested in the ESG information disclosure of firms in SSA. This suggests that extensive ESG disclosures are attempts by firms to obtain the approval of powerful social, political and environmental stakeholders, especially institutional investors. Furthermore, the market value analysis evidence is consistent with signalling theory, which postulates that firms provide integrated reports as a signal to influence the behaviour of stakeholders. This finding reflects the value placed on investors' social, environmental and governance disclosures, which affirms the views that conventional investors would care about the social, environmental and governance issues of their potential or existing investee firms. Overall, the evidence is consistent with the prediction of signalling theory. In the context of this theory, integrated reporting is seen as part of firms' overall competitive strategy to influence investors' behaviour. The findings of this study make unique contributions to knowledge and practice in corporate reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title="environmental accounting">environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=ESG%20accounting" title=" ESG accounting"> ESG accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=signalling%20theory" title=" signalling theory"> signalling theory</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title=" sustainability reporting"> sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=sub-saharan%20Africa" title=" sub-saharan Africa"> sub-saharan Africa</a> </p> <a href="https://publications.waset.org/abstracts/173301/the-signaling-power-of-esg-accounting-in-sub-sahara-africa-a-dynamic-model-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/173301.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">77</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6798</span> Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ram%C3%ADrez">Yolanda Ramírez</a>, <a href="https://publications.waset.org/abstracts/search?q=%C3%81ngel%20Tejada"> Ángel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agust%C3%ADn%20Baidez"> Agustín Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20disclosure" title=" quality disclosure"> quality disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=websites" title=" websites"> websites</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Spain" title=" Spain"> Spain</a> </p> <a href="https://publications.waset.org/abstracts/77917/voluntary-information-of-intellectual-capital-disclosed-online-by-public-spanish-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77917.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6797</span> Patient-Reported Adverse Reactions to Adolescent Non-Suicidal Self-Injury Disclosures and Implications for Clinical Practice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Renee%20Fabian">Renee Fabian</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan%20Davidson"> Jordan Davidson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Current research on non-suicidal self-injury (NSSI) provides ample insights on best practices for caregivers and clinicians to address and reduce NSSI behavior among adolescents. However, the efficacy of evidenced-based NSSI interventions and their delivery from the perspective of adolescent patients does not receive significant attention, creating a gap between the efficacy of research-based NSSI interventions and adolescent perceptions of NSSI treatment and adolescent willingness to engage in NSSI interventions. To address the gap between practice and patient perspectives and inform more effective treatment outcomes, the current survey aims to identify major patient-reported adverse reactions to NSSI disclosures from caregivers, treating mental health clinicians, and medical professionals using a mixed methods survey of 2,500 people with a history of NSSI completed by editors at a consumer-facing health publication. Based on the analyzed results of the survey, a majority of adolescents with a history of NSSI found parents and caregivers ineffective at empathetically addressing NSSI, and a significant number of participants reported at least one treating mental health professional inadequately responded to NSSI behaviors, in addition to other findings of adverse reactions to NSSI disclosures that serve as a barrier to treatment. NSSI is a significant risk factor for future suicide attempts. Addressing patient-reported adverse reactions to NSSI disclosures in the adolescent population can remove barriers to the effectiveness of caregiver and clinician NSSI interventions and reduce the risk of NSSI-related harm and lower the risk of future suicide attempts or completions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adolescent%20self-injury" title="adolescent self-injury">adolescent self-injury</a>, <a href="https://publications.waset.org/abstracts/search?q=non-suicidal%20self-injury" title=" non-suicidal self-injury"> non-suicidal self-injury</a>, <a href="https://publications.waset.org/abstracts/search?q=patient%20perspectives" title=" patient perspectives"> patient perspectives</a>, <a href="https://publications.waset.org/abstracts/search?q=self-harm%20interventions" title=" self-harm interventions"> self-harm interventions</a> </p> <a href="https://publications.waset.org/abstracts/110358/patient-reported-adverse-reactions-to-adolescent-non-suicidal-self-injury-disclosures-and-implications-for-clinical-practice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/110358.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">115</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6796</span> Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ernest%20Nweke">Ernest Nweke</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20disclosure" title=" corporate disclosure"> corporate disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20firms" title=" listed firms"> listed firms</a> </p> <a href="https://publications.waset.org/abstracts/109709/empirical-analysis-of-the-relationship-between-voluntary-accounting-disclosures-and-mongolian-stock-exchange-listed-companies-characteristics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109709.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">103</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6795</span> Voluntary Disclosure Of Sustainability Information In Malaysian Federal-level Statutory Bodies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Siti%20Zabedah%20Saidin">Siti Zabedah Saidin</a>, <a href="https://publications.waset.org/abstracts/search?q=Aidi%20Ahmi"> Aidi Ahmi</a>, <a href="https://publications.waset.org/abstracts/search?q=Azharudin%20Ali"> Azharudin Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Wan%20Norhayati%20Wan%20Ahmad"> Wan Norhayati Wan Ahmad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In today's increasingly complex and interconnected world, the concept of sustainability has transcended mere corporate social responsibility, evolving into a fundamental driver of organizational behaviour and disclosure. This content analysis study delves into the Malaysian federal-level statutory bodies’ annual report for the year 2021, aiming to elucidate the extent of sustainability disclosures within the non-financial sections of these reports. The escalating global emphasis on sustainability has prompted organizations to embrace transparency as a means to demonstrate their commitment to environmental, social, and governance (ESG) considerations. Voluntary sustainability disclosure has emerged as a crucial channel through which organizations communicate their efforts, initiatives, and impacts in these areas, thereby fostering trust and accountability with stakeholders. The study aims to identify and examine the types of sustainability information disclosed voluntarily by the federal-level statutory bodies, concentrating on the non-financial sections of the annual reports. To achieve this, the study adopts a simplified disclosure index, a pragmatic tool that quantifies the extent of sustainability reporting in a standardized manner. Using convenience sampling, the study selects a sample of annual reports from the federal-level statutory bodies in Malaysia, as provided on their respective websites. The content analysis is centred on the non-financial sections of these reports, allowing for an in-depth exploration of sustainability disclosures. The findings of the study present the extent to which Malaysian federal-level statutory bodies embrace sustainability reporting. Through thorough content analysis, the study uncovered diverse dimensions of sustainability information, encompassing environmental impact assessments, social engagement endeavours, and governance frameworks. This reveals a deliberate effort by these bodies to encapsulate their holistic organizational contributions and challenges, transcending traditional financial metrics. This research contributes to the existing literature by providing insights into the evolving landscape of sustainability disclosure practices among Malaysian federal-level statutory bodies. The findings underline the proactive nature of these bodies in voluntarily sharing sustainability-related information, reflecting their recognition of the interconnectedness between organizational success and societal well-being. Furthermore, the study underscores the potential influence of regulatory guidelines and societal expectations in shaping the extent and nature of voluntary sustainability disclosures. Organizations are not merely responding to regulatory mandates but are actively aligning with global sustainability goals and stakeholder expectations. As organizations continue to navigate the intricate web of stakeholder expectations and sustainability imperatives, this study enriches the discourse surrounding transparency and sustainability reporting. The analysis emphasizes the important role of non-financial disclosures in portraying a holistic organizational narrative. In an era where stakeholders demand accountability, and the interconnectedness of global challenges necessitates collaborative action, the voluntary disclosure of sustainability information stands as a testament to the commitment of Malaysian federal-level statutory bodies in shaping a more sustainable future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title="voluntary disclosure">voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20information" title=" sustainability information"> sustainability information</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a>, <a href="https://publications.waset.org/abstracts/search?q=federal-level%20statutory%20body" title=" federal-level statutory body"> federal-level statutory body</a> </p> <a href="https://publications.waset.org/abstracts/171996/voluntary-disclosure-of-sustainability-information-in-malaysian-federal-level-statutory-bodies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171996.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6794</span> The Management Accountant’s Roles for Creation of Corporate Shared Value</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=creating%20shared%20value" title=" creating shared value"> creating shared value</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accountant%E2%80%99s%20roles" title=" management accountant’s roles"> management accountant’s roles</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20exchange%20of%20Thailand" title=" stock exchange of Thailand"> stock exchange of Thailand</a> </p> <a href="https://publications.waset.org/abstracts/55218/the-management-accountants-roles-for-creation-of-corporate-shared-value" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55218.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">221</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6793</span> An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fredrik%20Hartwig">Fredrik Hartwig</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Lindberg"> Peter Lindberg</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=discount%20rate" title="discount rate">discount rate</a>, <a href="https://publications.waset.org/abstracts/search?q=manipulation" title=" manipulation"> manipulation</a>, <a href="https://publications.waset.org/abstracts/search?q=goodwill%20impairment%20test" title=" goodwill impairment test"> goodwill impairment test</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosures" title=" disclosures"> disclosures</a> </p> <a href="https://publications.waset.org/abstracts/81451/an-investigation-of-the-determinants-of-discount-rate-manipulation-in-swedish-and-finnish-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81451.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">129</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6792</span> The Effect of Environmental, Social, and Governance (ESG) Ratings on Financial Performance: Evidence from MENA Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Taha%20Almarayhe">Taha Almarayhe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study addresses the gap in understanding the effect of environmental, social, and governance (ESG) practices on firm performance within the Middle East and North Africa (MENA) region. Using a sample of 340 publicly traded firms across ten MENA countries (2007–2017) and employing ordinary least squares (OLS) regression, the study evaluates how ESG ratings impact both accounting-based performance measures—such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS)—and market-based measures like Tobin’s Q and dividend yield. Results reveal that ESG ratings positively and significantly influence financial performance, particularly in countries with strong regulatory environments. This research contributes empirical insights to the literature on ESG’s financial impact, particularly by comparing cross-country data within the MENA region. It provides valuable guidance for investors and managers aiming to enhance financial outcomes through sustainable business practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESG%20ratings" title="ESG ratings">ESG ratings</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures" title=" environmental disclosures"> environmental disclosures</a> </p> <a href="https://publications.waset.org/abstracts/194370/the-effect-of-environmental-social-and-governance-esg-ratings-on-financial-performance-evidence-from-mena-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194370.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">10</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6791</span> Intellectual Capital Disclosure: A Study of Australia and Sri Lanka</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Puwanenthiren%20Pratheepkanth">Puwanenthiren Pratheepkanth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study considers whether national development level influences a firm’s voluntary intellectual capital disclosure (ICD) provided by a sample of 100 Australian and 100 Sri Lankan firms in terms of a two-years during 2015-16. This two-nation study uses a content analysis and literature-review analysis to provide an understanding of the underlying forces and issues. It was found that Australian firms tend to rely heavily on external structure disclosures (with particular attention to brands, customer loyalty, and research collaborations), but Sri Lankan relatively larger firms prefer intellectual property disclosures and the smaller firms tend to be as adept at external structure as their Australian counterparts. It was also found that the nature of a firm tends to trump the nurture of the development level of the country in which the firm is embedded. While a wider diffusion of better ICD methodology under International Financial Reporting Standard (IFRS) could improve the cost-effectiveness of financial reporting and generally increase efficiency, this is unlikely to occur until competition is more of a spur. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=developed%20countries" title="developed countries">developed countries</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title=" content analysis"> content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20disclosure" title=" intellectual capital disclosure"> intellectual capital disclosure</a> </p> <a href="https://publications.waset.org/abstracts/84015/intellectual-capital-disclosure-a-study-of-australia-and-sri-lanka" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84015.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">170</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6790</span> Corporate Governance Disclosures by South African Auditing Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rozanne%20Janet%20Smith">Rozanne Janet Smith</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article examined the corporate governance disclosures of the large and medium-sized auditing firms in South Africa. It is important that auditing firms disclose their practice of good corporate governance to the public, as they serve the public interest. The auditing profession has been criticized due to many corporate scandals in recent years. This has undermined the reputation of the profession, with experts and the public questioning whether auditing firms have corporate governance structures in place, and whether they are taking public interest into consideration. In South Africa there is no corporate governance code specifically for audit firms. Auditing firms are encouraged by IRBA to issue a transparency report in which they disclose corporate governance structures and application, but this is not compulsory in South Africa. Moreover, the information issued in these transparency reports is limited and often only focuses on audit quality, and not governance. Through a literature review it was found that the UK is one of only a few countries who has a corporate governance code for audit firms. As South Africa initially used the UK Cadbury report to develop the King IV Code, it was fitting to use the UK Audit Firm Governance Code as a benchmark to determine if audit firms in South Africa are disclosing relevant corporate governance information in their transparency reports and/or integrated reports. This study contributes to the existing body of knowledge by pursuing the following objective: To determine the improvement in the corporate governance disclosures of large and medium-sized auditing firms in South Africa through comparative research. Available data from 2019 will be used and compared to the disclosures in the 2023/2024 transparency and or integrated reports of the large and medium-sized auditing firms in South Africa. To achieve this objective a constructivist research paradigm was applied. Qualitative secondary information was gathered for the analysis. A content analysis was selected to collect the qualitative data by analyzing the integrated reports and/or transparency reports of large and medium-sized auditing firms with 20 or more partners and to determine what is disclosed on their corporate governance practices. These transparency reports and integrated reports were then read and analyzed in depth and compared to the principles stated in the UK Code. Since there are only nine medium-sized and large auditing firms in South Africa, the researcher was able to conduct the content analysis by reading each report in depth. The following six principles which are found in the UK Code were assessed for disclosure. (1) Leadership, (2) Values, (3) INED, (4) Operations, (5) Reporting, and (6) Dialogue. The results reveal that the auditing firms are not disclosing the corporate governance principles and practices to the necessary extent. Although there has been some improvement, the disclosure is not to the extent which it should be. There is still a need for a South African audit firm governance code. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=auditing%20firms" title="auditing firms">auditing firms</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=South%20Africa" title=" South Africa"> South Africa</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a> </p> <a href="https://publications.waset.org/abstracts/190341/corporate-governance-disclosures-by-south-african-auditing-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190341.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6789</span> The Impact of Major Accounting Events on Managerial Ability and the Accuracy of Environmental Capital Expenditure Projections of the Environmentally Sensitive Industries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jason%20Chen">Jason Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jennifer%20Chen"> Jennifer Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Shiyu%20Li"> Shiyu Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine whether managerial ability (MA), the passing of Sarbanes-Oxley in 2002 (SOX), and corporate operational complexity affect the accuracy of environmental capital expenditure projections of the environmentally sensitive industries (ESI). Prior studies found that firms in the ESI manipulated their projected environmental capital expenditures as a tool to achieve corporate legitimation and suggested that human factors must be examined to determine whether they are part of the determinants. We use MA to proxy for the latent human factors to examine whether MA affects the accuracy of financial disclosures in the ESI. To expand Chen and Chen (2020), we further investigate whether (1) SOX and (2) firms with complex operations and financial reporting in conjunction with MA affect firms’ projection accuracy. We find, overall, that MA is positively correlated with firm’s projection accuracy in the annual 10-Ks. Furthermore, results suggest that SOX has a positive, yet temporary, effect on MA, and that leads to better accuracy. Finally, MA matters for firms with more complex operations and financial reporting to make less projection errors than their less-complex counterparts. These results suggest that MA is a determinant that affects the accuracy of environmental capital expenditure projections for the firms in the ESI. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=managerial%20ability" title="managerial ability">managerial ability</a>, <a href="https://publications.waset.org/abstracts/search?q=environmentally%20sensitive%20industries" title=" environmentally sensitive industries"> environmentally sensitive industries</a>, <a href="https://publications.waset.org/abstracts/search?q=sox" title=" sox"> sox</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20operational%20complexity" title=" corporate operational complexity"> corporate operational complexity</a> </p> <a href="https://publications.waset.org/abstracts/164383/the-impact-of-major-accounting-events-on-managerial-ability-and-the-accuracy-of-environmental-capital-expenditure-projections-of-the-environmentally-sensitive-industries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164383.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">145</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6788</span> Information Disclosure And Financial Sentiment Index Using a Machine Learning Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alev%20Atak">Alev Atak</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we aim to create a financial sentiment index by investigating the company’s voluntary information disclosures. We retrieve structured content from BIST 100 companies’ financial reports for the period 1998-2018 and extract relevant financial information for sentiment analysis through Natural Language Processing. We measure strategy-related disclosures and their cross-sectional variation and classify report content into generic sections using synonym lists divided into four main categories according to their liquidity risk profile, risk positions, intra-annual information, and exposure to risk. We use Word Error Rate and Cosin Similarity for comparing and measuring text similarity and derivation in sets of texts. In addition to performing text extraction, we will provide a range of text analysis options, such as the readability metrics, word counts using pre-determined lists (e.g., forward-looking, uncertainty, tone, etc.), and comparison with reference corpus (word, parts of speech and semantic level). Therefore, we create an adequate analytical tool and a financial dictionary to depict the importance of granular financial disclosure for investors to identify correctly the risk-taking behavior and hence make the aggregated effects traceable. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20sentiment" title="financial sentiment">financial sentiment</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20disclosure" title=" information disclosure"> information disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/158769/information-disclosure-and-financial-sentiment-index-using-a-machine-learning-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158769.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6787</span> The Relationship between HR Disclosure and Employee’s Turnover: Study on the Telecommunication Sector in Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dina%20Ahmed%20Alkhodary">Dina Ahmed Alkhodary</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Human Resources are the individual skills, knowledge, attitude, capabilities and experience collected to produce wealth to the company. Human Resource disclosure is the process of involving, reporting, and sharing the Investments made in the Human Resources of an Organization that such as organizations short goals and objectives, employees creation value, training and development plan are presently not accounted for in the conventional accounting practices which is importance nowadays to reduce the employee`s turnover. For the purpose of the study 3 telecommunications companies in Jordan have been selected. Telecommunication industry has been chosen for this study since it is a successful sector in Jordan and Human resource disclosure practices were adopted in all the selected companies and companies was aware to the HR practices. The objective of the study is to find out the HR disclosures practices of the telecommunication Companies in Jordan and to find the relationship between the HR Disclosures practices and employees’ turnover which has been measured by leaver proficiencies, remaining member proficiencies and the new comers proficiencies. The researcher has used the questioner to collect data for the research purpose. Results reveal that There are human resource disclosure practices in telecommunication companies in Jordan but in some areas only and has found There that there is a significant relationship between the human resource disclosure practices of the telecommunication companies in Jordan and Employees turnover. It is important to the companies to disclose more information and it’s important to the researchers to study the HR disclosure in the other industries in Jordan to increase the awareness about it. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=HR" title="HR">HR</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=employee" title=" employee"> employee</a>, <a href="https://publications.waset.org/abstracts/search?q=turnover" title=" turnover"> turnover</a> </p> <a href="https://publications.waset.org/abstracts/29006/the-relationship-between-hr-disclosure-and-employees-turnover-study-on-the-telecommunication-sector-in-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29006.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">313</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6786</span> Is Materiality Determination the Key to Integrating Corporate Sustainability and Maximising Value?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ruth%20Hegarty">Ruth Hegarty</a>, <a href="https://publications.waset.org/abstracts/search?q=Noel%20Connaughton"> Noel Connaughton</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Sustainability reporting has become a priority for many global multinational companies. This is associated with ever-increasing expectations from key stakeholders for companies to be transparent about their strategies, activities and management with regard to sustainability issues. The Global Reporting Initiative (GRI) encourages reporters to only provide information on the issues that are really critical in order to achieve the organisation’s goals for sustainability and manage its impact on environment and society. A key challenge for most reporting organisations is how to identify relevant issues for sustainability reporting and prioritise those material issues in accordance with company and stakeholder needs. A recent study indicates that most of the largest companies listed on the world’s stock exchanges are failing to provide data on key sustainability indicators such as employee turnover, energy, greenhouse gas emissions (GHGs), injury rate, pay equity, waste and water. This paper takes an indepth look at the approaches used by a select number of international sustainability leader corporates to identify key sustainability issues. The research methodology involves performing a detailed analysis of the sustainability report content of up to 50 companies listed on the 2014 Dow Jones Sustainability Indices (DJSI). The most recent sustainability report content found on the GRI Sustainability Disclosure Database is then compared with 91 GRI Specific Standard Disclosures and a small number of GRI Standard Disclosures. Preliminary research indicates significant gaps in the information disclosed in corporate sustainability reports versus the indicator content specified in the GRI Content Index. The following outlines some of the key findings to date: Most companies made a partial disclosure with regard to the Economic indicators of climate change risks and infrastructure investments, but did not focus on the associated negative impacts. The top Environmental indicators disclosed were energy consumption and reductions, GHG emissions, water withdrawals, waste and compliance. The lowest rates of indicator disclosure included biodiversity, water discharge, mitigation of environmental impacts of products and services, transport, environmental investments, screening of new suppliers and supply chain impacts. The top Social indicators disclosed were new employee hires, rates of injury, freedom of association in operations, child labour and forced labour. Lesser disclosure rates were reported for employee training, composition of governance bodies and employees, political contributions, corruption and fines for non-compliance. The reporting on most other Social indicators was found to be poor. In addition, most companies give only a brief explanation on how material issues are defined, identified and ranked. Data on the identification of key stakeholders and the degree and nature of engagement for determining issues and their weightings is also lacking. Generally, little to no data is provided on the algorithms used to score an issue. Research indicates that most companies lack a rigorous and thorough methodology to systematically determine the material issues of sustainability reporting in accordance with company and stakeholder needs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=identification%20of%20key%20stakeholders" title="identification of key stakeholders">identification of key stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=material%20issues" title=" material issues"> material issues</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title=" sustainability reporting"> sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a> </p> <a href="https://publications.waset.org/abstracts/26236/is-materiality-determination-the-key-to-integrating-corporate-sustainability-and-maximising-value" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26236.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">306</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6785</span> A Content Analysis of Sustainability Reporting to Frame the Heterogeneity in Corporate Environment Sustainability Practices</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Venkataraman%20Sankaranarayanan">Venkataraman Sankaranarayanan</a>, <a href="https://publications.waset.org/abstracts/search?q=Sougata%20Ray"> Sougata Ray</a> </p> <p class="card-text"><strong>Abstract:</strong></p> While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20sustainability" title=" corporate sustainability"> corporate sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20management" title=" environmental management"> environmental management</a>, <a href="https://publications.waset.org/abstracts/search?q=heterogeneity" title=" heterogeneity"> heterogeneity</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20orientation" title=" strategic orientation"> strategic orientation</a> </p> <a href="https://publications.waset.org/abstracts/64782/a-content-analysis-of-sustainability-reporting-to-frame-the-heterogeneity-in-corporate-environment-sustainability-practices" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64782.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">334</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6784</span> The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ben%20Kwame%20Agyei-Mensah">Ben Kwame Agyei-Mensah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title="voluntary disclosure">voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=firm-specific%20characteristics" title=" firm-specific characteristics"> firm-specific characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20ratio%20disclosure" title=" financial ratio disclosure"> financial ratio disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=Ghana%20stock%20exchange" title=" Ghana stock exchange"> Ghana stock exchange</a> </p> <a href="https://publications.waset.org/abstracts/18018/the-determinants-of-financial-ratio-disclosures-and-quality-evidence-from-an-emerging-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18018.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">593</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6783</span> Evaluation of Environmental, Social, and Governance Factors by U.S. Tolling Authorities in Bond Issuance Disclosures</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nicolas%20D.%20Norboge">Nicolas D. Norboge</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purchasers of municipal bonds in primary and secondary markets are increasingly expecting issuers to disclose environmental, social, and governance factors (ESG) inissuance and continuing disclosure documents. U.S. tolling authorities are slowly catching up with other transportation sectors, such as public transit, in integrating ESG factors into their bond disclosure documents. A systematic mixed-methods evaluation of publicly available bond disclosure documents from 2010-2022 suggest that only a small number of U.S. tolling authorities disclosedall ESG factors; however, the pace has accelerated significantly from 2020-2022. Because many tolling authorities have a direct financial stake in the growth of passenger vehicle miles traveled on their toll facilities, and in turn the burning of more climate-warming fossil fuels, one crucial questionthat remains is how bond purchasers will view increasedESG transparency. Recent moves by large institutional investors, credit rating agencies, and regulators suggestan expectation of ESG disclosure is a trend likely to endure. This researchsuggests tolling authorities will need to proactively consider these emerging trends and carefully adapt their disclosure practiceswhere possible. Building on these findings, this research also provides a basic sketch framework for how issuers can responsibly position themselves within the changing global municipal debt marketplace. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debt%20policy" title="debt policy">debt policy</a>, <a href="https://publications.waset.org/abstracts/search?q=ESG" title=" ESG"> ESG</a>, <a href="https://publications.waset.org/abstracts/search?q=municipal%20bonds" title=" municipal bonds"> municipal bonds</a>, <a href="https://publications.waset.org/abstracts/search?q=public-private%20partnerships" title=" public-private partnerships"> public-private partnerships</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20tolling%20authorities" title=" public tolling authorities"> public tolling authorities</a>, <a href="https://publications.waset.org/abstracts/search?q=transportation%20finance" title=" transportation finance"> transportation finance</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20policy" title=" and policy"> and policy</a> </p> <a href="https://publications.waset.org/abstracts/147132/evaluation-of-environmental-social-and-governance-factors-by-us-tolling-authorities-in-bond-issuance-disclosures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/147132.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6782</span> A Model of Critical Consideration of Environmental Education: Concepts, Contexts, and Competencies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Anwar">Mohammad Anwar</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Ullah%20Khan"> Hamid Ullah Khan</a>, <a href="https://publications.waset.org/abstracts/search?q=Shah%20Waliullah"> Shah Waliullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Recently, environmental education is an essential element in avoiding environmental degradation around the globe that needs new articles and policymakers’ emphasis. Hence, the present article examines the impact of environmental education on environmental knowledge, environmental behavior, and environmental attitudes in Indonesia. The present research also investigated the moderating role of government support in environmental education, environmental knowledge, environmental behavior, and environmental attitude in Indonesia. A questionnaire was used as the primary data collection method. The smart PLS was utilized to test the association among variables and the hypotheses of the study. The results revealed that environmental education had a significant and positive linkage with environmental knowledge, environmental behavior, and environmental attitude in Indonesia. The findings also exposed that government support significantly moderated environmental education, environmental knowledge, and environmental behavior in Indonesia. The findings of this research would provide help to the policymakers in establishing the policies related to environmental education and reducing environmental degradation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20education" title="environmental education">environmental education</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20knowledge" title=" environmental knowledge"> environmental knowledge</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20behavior" title=" environmental behavior"> environmental behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20attitude" title=" environmental attitude"> environmental attitude</a>, <a href="https://publications.waset.org/abstracts/search?q=government%20support" title=" government support"> government support</a> </p> <a href="https://publications.waset.org/abstracts/161694/a-model-of-critical-consideration-of-environmental-education-concepts-contexts-and-competencies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161694.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">96</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6781</span> Progression of Trauma: Myth Mess Mastery, Addressing and Grooming</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Stuart%20Bassman">Stuart Bassman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Services that focus on the synthesis of research and clinical practice are vital in providing efficacious change for the men and women who have been victims of childhood sexual abuse. This study will address what processes have been helpful in being a catalyst in changing one’s inner life as well as providing meaningful applications and fulfilling experiences. Initially, we would focus on the Myths regarding childhood sexual abuse. This would include Grooming behaviors and Delayed Disclosures. Subsequently, we would address the Mess that follows from not recognizing the adverse impairments that result from Childhood Sexual Abuse. Finally, we would conclude by looking at the Mastery that could arise from moving from being a Victim to a Survivor and a Thriver. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=trauma" title="trauma">trauma</a>, <a href="https://publications.waset.org/abstracts/search?q=childhood" title=" childhood"> childhood</a>, <a href="https://publications.waset.org/abstracts/search?q=somatic" title=" somatic"> somatic</a>, <a href="https://publications.waset.org/abstracts/search?q=treatment" title=" treatment"> treatment</a> </p> <a href="https://publications.waset.org/abstracts/184202/progression-of-trauma-myth-mess-mastery-addressing-and-grooming" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/184202.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">56</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6780</span> Social Responsibility and Environmental Issues Addressed by Businesses in Romania</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Daniela%20Gradinaru">Daniela Gradinaru</a>, <a href="https://publications.waset.org/abstracts/search?q=Iuliana%20Georgescu"> Iuliana Georgescu</a>, <a href="https://publications.waset.org/abstracts/search?q=Loredana%20Hutanu%20%28Toma%29"> Loredana Hutanu (Toma)</a>, <a href="https://publications.waset.org/abstracts/search?q=Mihai-Bogdan%20Afrasinei"> Mihai-Bogdan Afrasinei</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20management%20system" title="environmental management system">environmental management system</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20reporting" title=" environmental reporting"> environmental reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20expenses" title=" environmental expenses"> environmental expenses</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20development" title=" sustainable development"> sustainable development</a> </p> <a href="https://publications.waset.org/abstracts/10767/social-responsibility-and-environmental-issues-addressed-by-businesses-in-romania" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10767.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">415</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20disclosures&page=4">4</a></li> <li class="page-item"><a class="page-link" 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