Statistical Agencies are faced with increasing demands by users to release more detail and high quality statistical data. This requires examining the trade off between managing disclosure risk below tolerable thresholds and disseminating “fit for purpose” data with as much information as possible. In particular, protecting Census data containing whole population counts is one of the greatest SD...

With green development advocated globally, China has firstly proposed a goal of carbon neutrality and peak. Based on sustainable theory, signal transmission information asymmetry theory stakeholder this paper had used the data 638 A-share listed companies in from 2018 to 2020 empirically analysed relationship between ESG disclosure quality firm value. The study concluded that is positively corr...

Purpose: This study examines the association between organizational ambidexterity disclosure (OAD) and earnings quality (EQ) in terms of persistence (PER) value relevance (VR). Theoretical framework: Organizational is one type forward-looking (FLD) which includes all information about exploration exploitation activities. In accounting, interested how affects firm’s quality. Design/methodology/a...

The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is dif...