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

• Główni autorzy: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• Format: UMS Journal (OJS)
• Język: eng
• Wydane: Universitas Muhammadiyah Surakarta 2024
• Hasła przedmiotowe: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• Dostęp 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...