scholarly journals Web based financial disclosure in European con-text: European transparency directive analysis

2017 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Dhouha Khrifech ◽  
Walid Khoufi ◽  
Ahmed Ghorbel
Keyword(s):  
Capital Market ◽  
Principal Component ◽  
Financial Disclosure ◽  
Web Based ◽  
Four Dimensions ◽  
Corporate Websites ◽  
Big 4 ◽  
The Relationship ◽  
Determining Factor ◽  
Transparency Directive

This study aims to explain the relationship between firm specific characteristics and the corporate Web based disclosure level in European Union countries. European companies should apply the transparency directive requirements, which clarifies principal component of corporate Websites content. We analyze the Websites content of 197 listed groups on capital market of six European countries: Germany, Spain, French, Italy, Netherlands and UK.Web disclosure level, endogenous variable, is measured by disclosure index. It includes four dimensions: content, timeliness, technology and user supports.Our findings show that profitability, concentration ownership, information technology (IT) sector and Big 4 affect significantly Web disclosure index. We conclude that IT sector determining factor of Web financial disclosure in Europe.

scholarly journals Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry

2020 ◽  
Vol 15 (11) ◽  
pp. 62
Author(s):  
Serena Santis ◽  
Michela Bianchi
Keyword(s):  
Principal Component Analysis ◽  
Banking Sector ◽  
Principal Component ◽  
Financial Information ◽  
Financial Capital ◽  
Financial Disclosure ◽  
Financial Industry ◽  
Analysis Methodology ◽  
The Relationship ◽  
Academic Debate

This study investigates how firms within the financial industry disclose financial and non-financial information in their integrated reports, by analyzing a sample of the banking sector published over five years (2014–2018). During the first phase, a content analysis methodology was conducted to investigate the disclosure level of six forms of capital, i.e., capitals. A principal component analysis then was implemented to reduce the dimensionality and investigate the relationship between capitals’ information. The main findings show that during the observed period, the focus mainly is on financial capital, while information on non-financial capitals is underdeveloped. A relationship exists among all non-financial capitals, but not between financial and non-financial capitals. The paper contributes to the academic debate on the use of integrated reports (IRs) in practice, providing useful insights regarding financial and non-financial disclosure.

scholarly journals PERAN LPDB DAN KUMKM NATUNA UNTUK MENJADI POROS MARITIM INDONESIA

2019 ◽  
Vol 12 (1) ◽  
pp. 01-19
Author(s):  
REZZY EKO CARAKA
Keyword(s):  
Principal Component ◽  
Population Number ◽  
Four Dimensions ◽  
Capita Expenditure ◽  
Depth Analysis ◽  
The Republic ◽  
Main Component ◽  
The Relationship ◽  
Dimensions Of Space ◽  
Total Diversity

This research was motivated by Nusantara Jaya Expedition activities which were followed by Researcher and organized by the Coordinating Ministry of Maritime Affairs of the Republic of Indonesia in Natuna. The abundant natural resources in Natuna are mainly marine wealth and fisheries, which are then targeted by the Indonesian government as Indonesia's maritime axis so that more in-depth analysis. The purpose of this study is to find out which areas have similar closeness and will make it easier for LPDB to map potential areas in Natuna. This study involved three dependent variables consisting of GRDP, UN, and Number of Fisheries Households. Then it meant 12 independent variables comprising Capita Expenditures, Poverty  Index, Population, Micro Business Number, Total Business, Number of Traders, Number of Cooperatives, Production, Number of Aquaculture Households, Motorless Boats, Outboard Motorboats, and Motorboats. All analysis objectives can be answered using the principal component analysis biplot. Biplot is a method to make images in many dimensions of space into images in two-dimensional areas. The first Biplot obtained 77.28 percent of the total diversity of actual data.  The interpretation of the main component of the biplot produced can explain very well the relationship between the rate of GDP in Natuna District to capita expenditure and the poverty depth index and the Gini ratio in Natuna. In the second Biplot obtain  82.17 percent of the total diversity, which means that it was able to explain 82.17 percent of the United Nations Against Population, Number of Micro Businesses, Total Businesses,  Traders, Number of Cooperatives. In this analysis also found four dimensions of regions that have similar relationships, making it easier for LPDB to map the potential of the area in Natuna as Indonesia's maritime.

Sustainability practices and web-based communication

2016 ◽  
Vol 20 (1) ◽  
pp. 72-88 ◽  
Author(s):  
Alessandro Da Giau ◽  
Laura Macchion ◽  
Federico Caniato ◽  
Maria Caridi ◽  
Pamela Danese ◽  
...  
Keyword(s):  
Fashion Industry ◽  
Social Dimensions ◽  
Web Based ◽  
Content Type ◽  
Corporate Websites ◽  
Sustainability Issue ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Sustainability Practices ◽  
The Relationship

Purpose – The purpose of this paper is to examine which environmental and social sustainability practices companies in the Italian fashion industry adopt and how these companies communicate their sustainability commitment through their corporate websites. Design/methodology/approach – The multiple case studies approach was selected and the practices of 12 companies in the Italian fashion industry were investigated. Findings – The findings showed that four different approaches in the field of sustainability practices and web-based communication are available within the Italian fashion industry (i.e. low commitment, high commitment, low disclosure, high marketing) by highlighting the alignment (i.e. fit or misfit) among these dimensions and by discussing the practices as well as the drivers/barriers of each approach. Originality/value – The paper contributes to the literature by deepening the understanding of both the environmental and social dimensions of the sustainability issue. Moreover, the work investigates the relationship between sustainability practices and web-based sustainability communication, a topic that has not yet been addressed in the current literature.

What Does Human Development Index Rating Mean in Terms of Individualism/Collectivism?

2003 ◽  
Vol 8 (2) ◽  
pp. 97-100 ◽  
Author(s):  
Maria José Sotelo ◽  
Luis Gimeno
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Principal Component ◽  
General Idea ◽  
Development Index ◽  
Low Levels ◽  
The Relationship

The authors explore an alternative way of analyzing the relationship between human development and individualism. The method is based on the first principal component of Hofstede's individualism index in the Human Development Index rating domain. Results suggest that the general idea that greater wealth brings more individualism is only true for countries with high levels of development, while for middle or low levels of development the inverse is true.

HUBUNGAN KEPADATAN BIVALVIA DENGAN PARAMETER LINGKUNGAN DI PESISIR TANJUNG PURA KABUPATEN BANGKA TENGAH

2020 ◽  
Vol 13 (2) ◽  
pp. 112-121
Author(s):  
Sudiyar . ◽  
Okto Supratman ◽  
Indra Ambalika Syari
Keyword(s):  
Negative Impact ◽  
Principal Component ◽  
Environmental Parameters ◽  
Data Retrieval ◽  
Distribution Patterns ◽  
Random System ◽  
System Method ◽  
Relationship Of ◽  
The Relationship ◽  
Anadara Granosa

The destructive fishing feared will give a negative impact on the survival of this organism. This study aims to analyze the density of bivalves, distribution patterns, and to analyze the relationship of bivalves with environmental parameters in Tanjung Pura village. This research was conducted in March 2019. The systematic random system method was used for collecting data of bivalves. The collecting Data retrieval divided into five research stasions. The results obtained 6 types of bivalves from 3 families and the total is 115 individuals. The highest bivalve density is 4.56 ind / m², and the lowest bivalves are located at station 2,1.56 ind / m²,  The pattern of bivalve distribution in the Coastal of Tanjung Pura Village is grouping. The results of principal component analysis (PCA) showed that Anadara granosa species was positively correlated with TSS r = 0.890, Dosinia contusa, Anomalocardia squamosa, Mererix meretrix, Placamen isabellina, and Tellinella spengleri were positively correlated with currents r = 0.933.

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

INTER AKSI AGAMA DAN BUDAYA

EMPIRISMA ◽  
2018 ◽  
Vol 27 (1) ◽  
Author(s):  
Mohammad Arif Dan Yuli Darwati
Keyword(s):  
Human Life ◽  
Belief System ◽  
Cultural Interaction ◽  
Cultural Economic ◽  
Modern Period ◽  
Or Groups ◽  
Close Relationship ◽  
History Of ◽  
The Relationship ◽  
Determining Factor

This paper will try to explain the relationship between religion and culture. These two topics are the most important items that are inseparable in the history of human civilization from the classical to the modern period. Religion is ahuman belief system that is related to God. If the rule comes from God, then it cannot be said to be a culture, because it is not human creation, but God’s creation that is absolute. Religion is interpreted as part of the life (culture) ofindividuals or groups, each of which has the authority to understand religion and apply it. With the characteristics as indicated by Fazlur Rahman, wherever religion is located, it is hoped that it can provide guidance on values or moralsfor all activities of human life, whether social, cultural, economic or political. Not infrequently also religion becomes a determining factor in the adhesive process of social cultural interaction of the community as well as unifying thenation. Culture and religion are something different but can influence each other so that new cultures or mixing of cultures emerge. The opinion of Endang Saifudin Anshari who said in his writing that religion and culture do notinclude each other, in principle one is not part of the other and each consists of itself. Between them, of course, they are closely related like us, we see in everyday life and human life. As also seen in the close relationship between husband and wife who can give birth to a son but the husband is not part of the wife, and vice versa. Religion and culture are two different things but cannot be separated. The existence of a religion will be greatly influenced and affect thepractice of a religion in question. And conversely, a culture will be greatly influenced by the beliefs of the society in which culture develops. Therefore religion is not only an individual problem but religion is also a social affair whichultimately religious people are not only able to give birth to individual piety but also must be able to give birth to social piety.Key words: Interaction, Religion, Culture,

Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

2020 ◽  
Vol 39 (2) ◽  
pp. 1-26
Author(s):  
Jeffrey L. Callen ◽  
Xiaohua Fang ◽  
Baohua Xin ◽  
Wenjun Zhang
Keyword(s):  
Capital Market ◽  
Stock Price ◽  
Bad News ◽  
Crash Risk ◽  
Public Firms ◽  
Big 4 ◽  
Empirical Tests ◽  
Office Size ◽  
Market Consequences ◽  
Robust Evidence

SUMMARY This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of U.S. public firms with Big 4 auditors, we find robust evidence that local audit office size is significantly and negatively related to future stock price crash risk. The evidence is consistent with the view that large audit offices effectively detect and deter bad news hoarding activities in comparison with their smaller counterparts. We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels. JEL Classifications: G12; G34; M49.

Audit Senior Modeling Fallibility: The Effects of Reduced Error Strain and Enhanced Error-Related Self-Efficacy on Audit Juniors' Responses to Self-Discovered Errors

2019 ◽  
Vol 31 (2) ◽  
pp. 17-30 ◽  
Author(s):  
Craig Emby ◽  
Bin Zhao ◽  
Jost Sieweke
Keyword(s):  
Survey Data ◽  
Self Efficacy ◽  
Direct Relationship ◽  
Positive Association ◽  
Accounting Firms ◽  
Big 4 ◽  
The Relationship ◽  
Practical Implications

ABSTRACT This paper examines the relationship between audit seniors discussing their own experiences with committing and correcting errors (modeling fallibility), and audit juniors' thinking about errors and error communication (openly discussing their own self-discovered errors). The paper investigates the direct relationship between senior modeling fallibility and juniors' responses, and whether the relationship is mediated through error strain and error-related self-efficacy. Survey data from 266 audit juniors from two Big 4 Canadian accounting firms showed a direct positive association between audit senior modeling fallibility and audit juniors' thinking about errors, and error communication. This relationship is positively mediated through error-related self-efficacy. We also found that the relationship is mediated by error strain. However, although audit senior modeling fallibility was associated with reduced error strain, error strain was positively related to both thinking about errors and error communication, contrary to our hypothesis. The paper discusses the theoretical and practical implications of these results.

Sign in / Sign up

Export Citation Format

Share Document