Bridging the Gap between Sustainability Disclosure and Firm Performance in Indonesian Firms: The Moderating Effect of the Family Firm
نویسندگان
چکیده
This study investigates the impact of sustainability reporting on firm performance. paper also examines moderating effect family ownership relationship between disclosure and The research sample consists 850 primary secondary sector companies listed Indonesian stock exchange 2014 2020. generates its results using a panel model with Generalized Least Square (GLS) regression. concludes that has positive financial performance market- accounting-based companies. Additionally, businesses strengthen link findings this provide unique useful information for company stakeholders managers seeking to improve optimal In addition, it can be advantageous policymaker establish policy. contributes literature by providing comprehensive examination
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ژورنال
عنوان ژورنال: Sustainability
سال: 2022
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su141912022