scholarly journals SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION

Author(s):  
Derry Wanta ◽  
Juniati Gunawan

The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.

2021 ◽  
Vol 2 (3) ◽  
pp. 1-9
Author(s):  
Norhayati Abdullah ◽  
A.H Fatima ◽  
Maliah Sulaiman

This paper aims to investigate the trend of human resource disclosure (HRD) quality based on publicly disclosed annual reports of 235 Malaysian listed companies. The data was collected through content analysis method using HRD index. The results reveal that there is an increasing trend of HRD quality from 2010 to 2014.  However the significant increase is only between 2012 and 2013. This study provides empirical support for Institutional theory’s coercive isomorphism, through its findings on quality of HRD. This is because, the related disclosure regulations and the Malaysian government policy through Malaysia Plan may have significantly influenced firms to increase HRD quality in their annual reports.


2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.


Author(s):  
Ben k. Agyei-Mensah

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange.The research was conducted through detailed analysis of the 2012 financial statements of  the listed firms.  Descriptive analysis was performed to provide the background statistics of the variables examined.  This was followed by regression analysis which forms the main data analysis.  The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports.  The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability.The results of the multiple regression analysis show that leverage and return on investment are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure.  This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.  JEL CLASSIFICATION: G3, M1, M2, M4.


Author(s):  
Cok Istri Ratna Sari Dewi ◽  
Ni Made Dwi Ratnadi ◽  
Maria M. Ratna Sari

High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.


2020 ◽  
Vol 1 (3) ◽  
pp. 52-66
Author(s):  
Emmanuel Uniamikogbo ◽  
Emma I. Okoye ◽  
Akonye Chinazu

This study examined the effect of e-banking income, fee income, and firm size on market value added of Deposit Money Banks in Nigeria. The eight banks categorised by Central Bank of Nigeria in 2014 to be Domestic Systematically Important banks were selected using the purposive sampling technique. Data collected from the annual reports and accounts and the Nigerian Stock Exchange website respectively for a period of 11 years (2008-2018) was used. The descriptive statistics and econometric analysis were employed using the Panel Data Analysis method. Findings from the study revealed that e-banking income and fee income each has a significant positive effect on market value added of DMBs in Nigeria. The study recommends that banks in Nigeria should further develop its internet and other electronic platforms that can improve its income from e-banking operations since e-banking income is shown to be a strong and emerging component that boosts banks' performance. Larger and investment-oriented banks should focus on increasing their share of interest income to become more stable.


2021 ◽  
Vol 13 (20) ◽  
pp. 11409
Author(s):  
Hina Ismail ◽  
Muhammad A. Saleem ◽  
Sadaf Zahra ◽  
Muhammad S. Tufail ◽  
Rao Akmal Ali

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.


2018 ◽  
Vol 7 (2) ◽  
pp. 75
Author(s):  
Mustain Mustain

The existence of majelis taklim felt increasingly important and expected to play a bigger role in addressing various problems arising in the community. However, in organizing and managing its activities, not a few problems and obstacles faced by majelis taklim. It is quite a lot of faced is the management aspects, organization, and administration are weak and less systematic review and quality of human resources (HR) is still limited. One of the root of the problem is the lack of a proselytizing missionary or ustadzah who is able to provide good, systematic and qualified congregations. The purpose of this study are: 1) Describe religious activities majelis taklim in Social House Tresna Werdha Tribuana Tunggal Dewi. 2) Describe the obstacles in the effectiveness of religious activities majelis taklim in Social House Tresna Werdha Tribuana Tunggal Dewi. This study is a research Community-based parcipatory research (CBPR) Researchers directly jumped to make changes, and see the changes that occur. The research data used is secondary data. Data collection techniques used are documentation and observation. Data analysis in this research is done during and after data collecting by using descriptive-critical-comparative method, and content analysis method. From the explanation described, it is concluded: 1) Religious Activity Program of Majelis Taklim made the residents of Social House Tresna Werdha Tribuana Tunggal Dewi Environment Balongrawe Kelurahan Kedundung Magersari Subdistrict Mojokerto City is enthusiastic in following and deepening the religious knowledge of Islam. 2) The obstacles encountered are locations that are less representative of the narrow musholla and temat wudlu which he only point. While the people who built a lot of wide enough practice practice or praying in congregation menajadi constrained


Author(s):  
Farah Margaretha ◽  
Nina Adriani

<em>The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.</em>


2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Rukiye Uslu ◽  
Başak Bağlama

Positive behavioral support is an approach that uses the principles of applied behavior analysis and system changes to improve individuals' quality of life and reduce problem behaviors. In positive behavior support, it is aimed to determine the functions of the problem behaviors of the child and to gain appropriate behaviors that meet the same functions. This study aims to provide an overview of the studies on positive behavior support through a comprehensive literature review and determine the current trends in the studies on positive behavior support interventions. A total number of 53 studies were examined in the study according to year of publication, country, journal, subject, research method, research sample, data collection tools, data analysis method, type of document, research sample, sample size and authors’ study interests. Data were analyzed with content analysis method and results were presented with frequency and percentages in tables and figures. Results were discussed with relevant literature and recommendations for further research and practices were provided.


2015 ◽  
Vol 1 (2) ◽  
pp. 55 ◽  
Author(s):  
Sabo Muhammad ◽  
Rabi’U Saminu Jibril ◽  
Usman Sani K. Wambai ◽  
Fatima Bello Ibrahim ◽  
Tjjani Habibu Ahmad

The paper examines the impact of working capital management on corporate profitability through the periods of 2008 to 2012. The total of seven firms listed on the floor of the Nigerian Stock Exchange was studied, using secondary data generated from annual reports and accounts of the sampled companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics and GLS regression analysis using STATA 11. The study finds a positive relationship among Average Collection Period (ACP), Current Ratio (CR) and the size of the firm (LOGSIZE) with Profitability and a negative relationship with Inventory Turnover Period (ITP), Average Payment Period (APP). The paper therefore recommends that cash collected should be re-invested into short-term investment to generate profits and fund left idle in the cash or excessive liquidity is costly and do not lead to profitability.


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