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Luluk Muhimatul Ifada,Chrisna Suhendi,Rustam Hanafi
Pág. 195 - 207
Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary dat...
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Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Svetlana Pushkar
Over the past five years, Leadership in Energy and Environmental Design Commercial Interior version 4 (LEED-CI v4)-certified office projects have been intensively studied in the USA and China, but they have not yet been studied in the Mediterranean regio...
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Asya Cooley
This exploratory study examined recent innovations in online accountability practices adopted by Ukrainian nonprofits. A quantitative content analysis of Ukrainian nonprofit websites evaluated their adoption of online accountability practices across five...
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Tetiana Kornieieva, Miguel Varela, Ana Lúcia Luís and Natália Teixeira
The article presents a theoretical generalisation and solution of a current scientific and applied problem which develops theoretical principles, methodological approaches and scientific and practical recommendations for improving the mechanism of labour...
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Bata Hena, Ziang Wei, Luc Perron, Clemente Ibarra Castanedo and Xavier Maldague
Industrial radiography is a pivotal non-destructive testing (NDT) method that ensures quality and safety in a wide range of industrial sectors. Conventional human-based approaches, however, are prone to challenges in defect detection accuracy and efficie...
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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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