Company value is an information or benchmark of a company seen from the company's stock price level. this makes every vying to increase that sought in order attract investors. Because high values indicate situation good and shows prosperity owners. The purpose research obtain empirical evidence about factors affect firm primary consumer manufacturing companies listed on Indonesia Stock Exchange...

BACKGROUND With increasing attention put on the methodology of reporting guidelines, Moher et al. conducted a review of reporting guidelines up to December 2009. Information gaps appeared on many aspects. Therefore, in 2010, the Guidance for Developers of Health Research Reporting Guidelines was developed. With more than four years passed and a considerable investment was put into reporting gui...

Does it pay to report green activities? This question has dominated academic discussion and further spiraled into the industry. Questions exist about value relevance of carbon accounting, given that such practice is voluntary consumes resources. The becomes more legitimate when banks whose activities do not negatively affect environment adopt accounting. Given this perplexing phenomenon, study ...

With technology licensing on quality innovation becoming a general phenomenon in the industry, this study focuses on the impact of quality improvement under different environmental standards. We established a three-country model to analyze the actions taken by the domestic firm located in the home country with high quality technology, the foreign firm located in the foreign country with low qua...

introduction: the quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. therefore, managers by manipulating the accruals can affect the quality of financial reports. in this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between t...

The purpose of this study is to compare companies that do not and carry out social environmental responsibility on the vision mission company (Corporate Posture) determinants Sustainability Reporting Disclosure. This a quantitative study, using secondary data taken from annual reports 113 public Indonesia Stock Exchange provide financial sustainability reporting 2013 2020. There were 14 did hav...

this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007–2011 are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women represe...