Now showing items 1-5 of 5
International practices, beliefs and values in not-for-profit financial reporting.
Financial reporting is an important aspect of not-for-profit organisations’ (NPOs') accountability discharge, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing ...
Gas monetisation intricacies: evidence from Indonesia.
(ECON Journals, 2018-04-05)
Indonesia's geographical spread as an archipelago results in a unique and sophisticated electricity distribution. Consequently, PLN, Indonesia's state-owned electricity company, faces several challenges in implementing a ...
Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights.
This study examines the associations and causations between corporate economic performance, environmental disclosure and greenhouse gas emissions, utilising a large, longitudinal, multi-country dataset disaggregated between ...
The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role?
The current study investigates whether organizational visibility, i.e. the extent to which analysts follow, and institutions hold, a firm's stock (Baker et al., 1999, p.47), may explain the mechanism through which corporate ...
The impact of corruption on analyst coverage.
This study investigates the impact of country-level corruption and firms' anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a ...