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

• Κύριοι συγγραφείς: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• Μορφή: UMS Journal (OJS)
• Γλώσσα: eng
• Έκδοση: Universitas Muhammadiyah Surakarta 2024
• Θέματα: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• Διαθέσιμο Online: 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...