Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance

• Những tác giả chính: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• Định dạng: UMS Journal (OJS)
• Ngôn ngữ: eng
• Được phát hành: Universitas Muhammadiyah Surakarta 2024
• Những chủ đề: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• Truy cập trực tuyến: https://journals2.ums.ac.id/index.php/reaksi/article/view/3060

Voluntary disclosure, especially disclosure of carbon emissions in mining companies, is still low. The purpose of this study is to analyze the impact of carbon emission disclosure on financial performance and to find out whether the ownership of institutions can moderate the impact of carbon emissio...