The study aims to determine the effect of sustainability reporting and intellectual capital disclosures on value mining companies listed Indonesia Stock Exchange in 2016-2020. This research used a purposive sampling technique taking sample using several relevant criteria. Obtained 35 observations as sample. analysis is multiple linear regression. results explain that variable disclosure has pos...

This study investigates the quality of Integrated Report (IR) in voluntary and compulsory setting. study's first objective is to measure IR disclosure assess whether companies comply with 2013 framework. The second examine there any difference reporting between IR's regime regime. A sample 120 international listed on International Reporting Council (IIRC) websites throughout three years (2014-2...

This study reviews recent empirical quantitative research on firm- and country-related determinants of corporate social responsibility (CSR) decoupling the consequences firm value. Based legitimacy theory agency theory, top managers use CSR for self-impression management stakeholder attraction. Our review indicates that low (high) governance quality increases (decreases) it has negative financi...

Almost 30 years after the introduction of the CIO position, the ideal CIO reporting structure (whether the CIO should report to the CEO or the CFO) is yet to be prescribed. There is an intuitive assumption among some proponents of IT that the CIO should always report to the CEO to emphasize the importance of IT in the firm and the clout of the CIO, while some adversaries of IT call for a CIO-CF...

Background: Reporting quality of research on medical education has come under scrutiny in recent years in wake of empirical evidence. Poor reporting quality of published abstracts may distract readers from careful reading of research evidence or in a worst case mislead scientists. Main objective of this study was to evaluate the extent and quality of the submitted abstracts to the 3rd and 4th N...

background :research in medical education has been paid more attention than before however the quality of research reporting has not been comprehensively appraised.to evaluate the methodological and reporting quality of iranian published medical education articles.   methods: articles describing medical students, residents, fellows or program evaluation were included. articles related to contin...

Despite existing studies on the determinants of integrated reporting quality, such are rare in financial sector. The aim this study is to investigate quality firms. More specifically, influence firm size, age, profitability, auditor length report, institutional and economic development, quality. data for was obtained from a sample 18 firms across countries period 2013 2019 with total 106 year o...