The Impact of Firm Characteristics on Mandatory Disclosure of Companies Listed on the Indonesia Stock Exchange

Fitriasuri,; Susetyo, Didik; Meutia, İnten; Fuadah, Luk Luk

doi:10.5220/0008441805000509

Cited by 3 publications

(1 citation statement)

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“…There were two control variables used in this study which were industry type and firm leverage. Evidence from past studies has proven that industry type and firm leverage somehow influence FLI disclosure in corporate reporting (Fitriasuri et al, 2019;Elfeky, 2017).…”

Section: Control Variablesmentioning

confidence: 99%

Determinants of Forward-Looking Information Disclosure by Top Malaysian Companies Within a Resource-Based View Framework

2022

MAR

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Section: Control Variablesmentioning

confidence: 99%

Determinants of Forward-Looking Information Disclosure by Top Malaysian Companies Within a Resource-Based View Framework

2022

MAR

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Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case

Hassouna¹,

Ouda²,

Hussainey

2017

COC

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Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.

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Building Economic Sustainability of the Energy Sector: How Purchasing Performance and Material Inventory Performance Influence Sustainable Economic Levels Moderated by Fiscal Term

Firera,

Al Musadieq,

Solimun

et al. 2024

Wseas Transactions on Environment and Development

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This research investigates the relationship between purchasing performance and material inventory performance with the fiscal term as a moderating variable on sustainable economic levels in Indonesia's upstream oil and gas industry. Data were collected over five years (2017-2021) from 26 Production Sharing Contract Contractors (PSCC) in Indonesia during the preliminary Plan of Development (POD) phase. This research uses Structural Equation Modeling (SEM). The results showed that purchasing performance significantly affects sustainable economic levels, and material inventory performance has no significant effect on sustainable economic levels. Fiscal term moderation on the influence of purchasing arrangements on sustainable economic levels has a significant impact. In contrast, fiscal term moderation on the influence of material inventory performance on sustainable economic levels has an insignificant effect. This research provides a comprehensive framework by explaining the influence of purchasing performance and material inventory performance with the fiscal term moderating variable on sustainable economic levels as a novelty in this research.

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The Impact of Firm Characteristics on Mandatory Disclosure of Companies Listed on the Indonesia Stock Exchange

Cited by 3 publications

References 0 publications

Determinants of Forward-Looking Information Disclosure by Top Malaysian Companies Within a Resource-Based View Framework

Determinants of Forward-Looking Information Disclosure by Top Malaysian Companies Within a Resource-Based View Framework

Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case

Building Economic Sustainability of the Energy Sector: How Purchasing Performance and Material Inventory Performance Influence Sustainable Economic Levels Moderated by Fiscal Term

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