Purpose This study aims to investigate the level of online sustainability disclosure provided
by international universities during the COVID-19 pandemic. The ultimate goal is to identify …

Purpose This study aims to examine the association between board characteristics (namely,
diligence, independence, gender diversity, size and expertise) and sustainability-related …

Digital transformation, although affecting all industries, is impacting differently organizations
with a high degree of technological orientation such as finance, accounting and auditing …

Purpose Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves
investment efficiency in developed markets leaves unaddressed questions of whether this …

This research investigates the impact of sustainable financial reporting and compliance with
environmental regulations on decision-making effectiveness within the Bandung …

This study addresses the lack of studies about the banking sector's commitment to the
Sustainable Development Goals (SDGs) in the Latin American region. It focuses on banks …

Through quantitative research, this study examines the relationship between Big Data
Analytics (BDA), Cybersecurity Measures (CSM), User Training (UT), and Accounting …

Making detailed annual general meeting (AGM) minutes available online allows absentee
investors to understand the discussion that took place during the AGM, and other interested …

Penelitian ini menyelidiki bagaimana perusahaan LQ45 di Indonesia dalam mendukung
praktik keberlanjutan dengan melakukan pengungkapan Tujuan Pembangunan …

This research aims to analyze the influence of company size, board of directors and
leverage on sustainability report disclosure with profitability as a moderating variable in …