scholarly journals Analysis of corporate governance disclosure: a study on Brazilian companies

2017 ◽  
Vol 15 (1) ◽  
pp. 172-194
Author(s):  
Marcelle Colares Oliveira ◽  
Domenico Ceglia ◽  
Lais Silva Lima ◽  
Vera Maria Rodrigues Ponte
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
United Nations ◽  
Institutional Theory ◽  
Exploratory Study ◽  
Statistical Tools ◽  
Analysis Techniques ◽  
International Recommendation ◽  
Brazilian Legislation ◽  
Governance Disclosure

This study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is an insufficiently studied phenomenon in the light of institutional theory. The research amounts to a qualitative but also a quantitative one since its procedures encompass content analysis techniques to collect data and statistical tools to analyze them. Data were collected from all the companies belonging to IBOV Index, an indicator of the average quotations of Brazilian stock market’s most traded, representative shares. It was concluded that coercive forces exert more influence on the disclosure of corporate governance by the Brazilian companies studied, which means legally required indicators were more disclosed than those simply recommended by United Nations.

scholarly journals THE IMPACT OF ISLAMIC CORPORATE GOVERNANCE DISCLOSURE, ISLAMIC INTELLECTUAL CAPITAL, ZAKAT, FINANCIAL PERFORMANCE (SCnP Model) & ISLAMIC ETHICAL IDENTITY TO SUSTAINABLE BUSINESS

2021 ◽  
Vol 8 (2) ◽  
pp. 171
Author(s):  
Yulinda Putri Prativi ◽  
Citra Sukmadilaga ◽  
Cupian Cupian
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Islamic Banks ◽  
Corporate Disclosure ◽  
Sustainable Business ◽  
Ethical Identity ◽  
The Impact ◽  
Governance Disclosure

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis dampak Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Kinerja Keuangan (SCnP Model), dan Islamic Ethical Identity terhadap Sustainable Business. Penelitian ini menggunakan pendekatan kuantitatif. Data yang dipakai ialah data sekunder dengan teknik pengumpulan data content analysis terhadap annual report 5 bank syariah periode 2015-2019 yang terdapat di negara ASEAN, GCC & MESA. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Disclosure berpengaruh terhadap Sustainable Business, (2) Islamic Intellectual Capital berpengaruh terhadap Sustainable Business, (3) Zakat tidak berpengaruh terhadap Sustainable Business, (4) Kinerja Keuangan (SCnP Model) tidak berpengaruh terhadap Sustainable Business, (5) Islamic Ethical Identity tidak berpengaruh terhadap Sustainable Business. Penelitian ini diharapkan dapat memberikan masukan bagi entitas syariah terutama bank syariah dalam pengembangan aspek kinerja keuangan dan non keuangan serta mengi ngatkan kembali akan  pentingnya konsep sustainable terutama kewajiban dalam penyusunan sustainability reporting.Kata Kunci: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business. ABSTRACTThe purpose of this study is to analyze the impact of Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Financial Performance (SCnP Model), and Islamic Ethical Identity on Sustainable Business. This study uses a quantitative approach. The data used is secondary data with content analysis data collection techniques on the annual reports of 5 Islamic banks for the 2015-2019 period in ASEAN, GCC & MESA countries. Methods of data analysis in this study using multiple linear regression. The results showed that (1) Islamic Corporate Disclosure has an affects to Sustainable Business, (2) Islamic Intellectual Capital has an effect on Sustainable Business, (3) Zakat has no effect on Sustainable Business, (4) Financial Performance (SCnP Model) has no effect on Sustainable Business , (5) Islamic Ethical Identity has no effect on Sustainable Business. This research is expected to provide input for Islamic entities, especially Islamic banks in developing aspects of financial and non-financial performance as well as reminders of the importance of the concept of sustainability, especially the obligations in preparing sustainability reporting.Keyword: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business.

scholarly journals Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 107-126 ◽  
Author(s):  
Dedhi Ana Mey Saramawati ◽  
Ahmad Tarmizi Lubis
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Exploratory Study ◽  
Supervisory Board ◽  
Financial Statement ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Unit Of Analysis ◽  
Analysis Methodology ◽  
Good Corporate Governance

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Jalasena Putra Hardianto ◽  
Ihyaul Ulum ◽  
A. Syaiful Hidayat Anwar
Keyword(s):  
Corporate Governance ◽  
Total Asset ◽  
Analysis Techniques ◽  
Governance Disclosure

This study aims to knowing the determinants of internet based corporate governance disclosureby Indonesian Banking Companies Listed. Internet based corporate governance disclosure usedan dependent variable and measured using 22 aspect that disclosure on official website. Size ofCompanies, Age of Companies Listed, and Dispertion Ownership used an independent variable.Size of Company measured using Log of Total Asset. Age Of companies Listed measured usingdifference of date companies listed minus date of research. Dispertion ownership measuredusing ownership of stock e”5%. Analysis techniques data using WarpPLS 3.0. This study foundSize of Companies positively and significantly effect to IBCGD. Age of Companies Listed andDispertion Ownership haven’t effect to IBCGD.Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,Age of Companies Listed, Dispertion Ownership

scholarly journals TOURISTS’ MOTIVATIONS AND OBSTACLES FOR CHOOSING GLAMPING: AN EXPLORATORY STUDY

2018 ◽  
Vol 6 ◽  
pp. 113-119 ◽  
Author(s):  
Sandra Filipe ◽  
Claudia Amaral Santos ◽  
Belem Barbosa
Keyword(s):  
Content Analysis ◽  
Focus Groups ◽  
Exploratory Study ◽  
Direct Contact ◽  
Qualitative Approach ◽  
Analysis Techniques ◽  
The Cost ◽  
Relevant Factors ◽  
Lack Of Knowledge

Although still little-known, glamping has become a nature-based tourism option for people who want a higher level of comfort. The offer of this type of accommodation is growing, namely in Portugal, but there are still few studies that address the motivations and other relevant factors explaining its adoption or refusal by consumers. The present study applied a qualitative approach aimed at exploring consumers’ motivations or obstacles for choosing glamping, and their perceptions as tourists on the differences between glamping and camping. Data were collected through the conduction of focus groups held in 2017 and content analysis techniques for contextualized interpretations were used. The most important motivational driver to go glamping is the direct contact with nature. Glamour, comfort, privacy and a different experience are also important aspects that consumers appreciate. Inversely, the main obstacles are the cost, the limited offer, the lack of knowledge, and the non-authenticity, compared to camping, of the offer.

Analisis Perbandingan Pengungkapan Tata Kelola Perusahaan Pada Bank Umum Konvensional Dan Bank Umum Syariah Di Indonesia 2010-2013

2015 ◽  
Vol 2 (2) ◽  
pp. 114-128
Author(s):  
Gita Danastri Putri ◽  
Mahfud Sholihin
Keyword(s):  
Growth Rate ◽  
Corporate Governance ◽  
Content Analysis ◽  
Commercial Bank ◽  
Annual Report ◽  
Analysis Method ◽  
Average Growth ◽  
Content Analysis Method ◽  
Governance Disclosure

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.Keywords: content analysis; Conventional Commercial Bank (BUK); Islamic Commercial Bank (BUS); disclosure; corporate governance;

scholarly journals Print Media Role in Promotion of Human Rights in Pakistan

2020 ◽  
Vol V (IV) ◽  
pp. 10-18
Author(s):  
Irem Sultana ◽  
Rao Shahid Mahmood Khan ◽  
Ifra Iftikhar
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
United Nations ◽  
Exploratory Study ◽  
Print Media ◽  
Human Right ◽  
Significant Difference ◽  
The United Nations

The current study is an exploratory study of Pakistan's print media to understand its role in the promotion of Human rights as their promotion is the basic duty of every state as per the United Nations agenda. It is the content analysis of four national dailies, both Urdu and English. Study finds out that there is no significant difference among both types of papers in publishing news regarding Human Rights. But Urdu papers published more news about Human Rights as compare to English Dailies. Both type of newspapers mostly published news about loss & damages and the statements. Pakistani press is not conscious about the United Nations Agenda of "Promotion of Human Rights is the responsibility of the states" and publishes the news about incidents objectively. Professional journalists should differentiate between the “Human right journalism and human wrong journalism".

scholarly journals 307 - Exploratory Study on Healthcare Decision-Making Capacity Assessment

2020 ◽  
Vol 32 (S1) ◽  
pp. 65-65
Author(s):  
Ana Saraiva Amaral ◽  
Rosa Marina Afonso ◽  
Mário R. Simões ◽  
Sandra Freitas
Keyword(s):  
Decision Making ◽  
Content Analysis ◽  
Focus Groups ◽  
Exploratory Study ◽  
Assessment Instrument ◽  
Funding Agency ◽  
Capacity Assessment ◽  
Healthcare Decision ◽  
Healthcare Decision Making ◽  
Decision Making Capacity

Mild cognitive impairment (MCI) and Alzheimer’s Disease (AD) prevalence is expected to continue to increase, due to the population ageing. MCI and AD may impact patients’ decision-making capacities, which should be assessed through the disease course. These medical conditions can affect the various areas of decision-making capacity in different ways. Decision-making capacity in healthcare is particularly relevant among this population. Elders often suffer from multimorbidity and are frequently asked to make healthcare decisions, which can vary from consenting a routine diagnostic procedure to decide receiving highly risk treatments.To assess this capacity in elders with MCI or AD, we developed the Healthcare Decision-Making Capacity Assessment Instrument (IACTD-CS - Instrumento de Avaliação da Capacidade de Tomada de Decisão em Cuidados de Saúde). This project is funded by Portuguese national funding agency for science, research and technology, FCT (SFRH/BD/139344/2018). IACTD-CS was developed based on Appelbaum and Grisso four abilities model, literature review and review of international assessment instruments. After IACTD-CS first version development, an exploratory study with focus groups was conducted. This study included focus groups with healthcare professionals and nursing homes’ professionals.The focus groups main goals were: 1) understand the participants perception regarding healthcare decision-making capacity, 2) distinguish relevant aspects of decision-making, 3) discuss the abilities and items included in IACTD-CS and 4) identify new aspects or items to be added to IACTD-CS. A content analysis of the focus groups results, with resource to MAXQDA, was conducted afterwards. This exploratory study allowed to identify professionals’ perceptions on healthcare decision-making and its results were a significant contribute to IACTD-CS development. The proposed communication aims to describe the methodology used and present the results of content analysis.

The drivers of corporate governance disclosure: the case of Nifty 500 Index

2018 ◽  
Vol 60 (2) ◽  
pp. 681-700 ◽  
Author(s):  
Androniki Katarachia ◽  
Electra Pitoska ◽  
Grigoris Giannarakis ◽  
Elpida Poutoglidou
Keyword(s):  
Corporate Governance ◽  
Financial Leverage ◽  
Policy Makers ◽  
Content Type ◽  
Explanatory Variables ◽  
Size Number ◽  
Governance Practices ◽  
Board Director ◽  
First Time ◽  
Governance Disclosure

Purpose Based on agency theory, the purpose of this paper is to investigate the determinants on the dissemination level of corporate governance disclosure (CGD). Design/methodology/approach The sample of the study incorporates listed companies in Nifty 500 Index for the period 2009-2014. The Governance Disclosure Score calculated by Bloomberg is used as a proxy for the dissemination level of corporate governance information. In total, eight explanatory variables are uses, namely, board’s size, number of board meetings, CEO duality, presence of women on the board, company’s size, financial performance, Tobin’s Q ratio and financial leverage. Findings The results of study suggest a need for improvement in CGDs by Indian companies, as they fail to comply the majority of the proposed disclosure items. Furthermore, it is revealed that the number of board director, the value of company, the financial leverage and the presence of women affect negatively the dissemination level of corporate governance information. While, the size of company is the only determinant that positively affects the extent of CGD. Practical implications The results are valuable because they reveal the attributes that determines which companies needs less or extra monitoring by shareholders and investors regarding the applied corporate governance practices. In addition, the study can be valuable to policy makers responsible for the regulation of company’s accountability in relation to corporate governance practices. Originality/value The study extents previous studies by incorporating for the first time Bloomberg’s rating approach regarding the dissemination level of CGD in Indian context.

An Analysis of Village Fund Implementation in Central Java Province: An Institutional Theory Approach With a Modeling Institutional Aspect

2020 ◽  
Vol 5 (3) ◽  
pp. 203-215
Author(s):  
Eko Nur Surachman
Keyword(s):  
Content Analysis ◽  
Institutional Theory ◽  
Fiscal Decentralization ◽  
Theory Approach ◽  
Central Java ◽  
Relationship Model ◽  
Institutional Aspect ◽  
The Government ◽  
The Village ◽  
Central Java Province

The implementation of the fiscal decentralization concept in Indonesia has completed with the issuance of the Village Law and Village Fund Program. Nevertheless, some problems arose in the application. This study aims to map the issues and to build a relationship model based on institutional theory, using content analysis and triangle approach interviews. The study concludes that the Village Fund is profoundly affected by the coercive element that is sourced from the authority of the government to regulate and supervise the program. The coercive then influence the normative in which the regulation frame and strict implementation lead to the difficulties to fulfill the administrative requirements. It then affects the cognitive element on how to make sustain and executable planning of the Village Fund Program, which leads to poor planning, so that difficult to be executed. As it is mandatory, the program is still run improvised that makes the output utilization was low.         

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