This article aims to analyze the background, concept and what is expected from The Voluntary Disclosure Program perspective of Tax Officials. VDP a result Automatic Exchange Information (AEOI) agreement between countries. steps taken by Indonesian Government put AEOI practice releasing Law Number 9 Of 2017 On Enactment Regulation In Lieu 1 Access To Financial For Purposes Become Law. increase C...

This paper explores the role o f the interlock ties of the board of directors and the external auditors in facilitating cross-firm diffusion of voluntary disclosure practices. Using data from 149 companies listed on the Dutch stock exchange, we investigated the relationship between a firm ’s voluntary disclosure of financial and non-financial performance measures in its annual report and the in...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...

INTRODUCTION Publicly reported information on the environmental behavior of firms can increase the efficacy of private markets as a mechanism to control environmental malfeasance through liability for harm, consumer demand response, and shareholder reaction. Within the realm of environmental policy, examples exist of both mandatory information disclosure programs such as the EPA’s Toxics Releas...

This paper measures the technological significance of voluntary standard setting organizations (SSOs) by examining citations to patents disclosed in the standard setting process. We find that SSO patents are cited far more frequently than a set of control patents, and that SSO patents receive citations for a much longer period of time. Furthermore, we find a significant correlation between cita...

The construction of ecological civilization and the development green finance have gradually become theme times, so it is particularly important for enterprises to realize voluntary scientific environmental information disclosure. This paper examines "U" curve relationship between quality disclosure enterprise value, as well moderating effects institutional shareholding ratio nature ownership, ...