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

• 主要な著者: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• フォーマット: UMS Journal (OJS)
• 言語: eng
• 出版事項: Universitas Muhammadiyah Surakarta 2024
• 主題: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• オンライン･アクセス: 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...