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

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...

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Bibliografiske detaljer

Principais autores:	Brilliani Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
Format:	Artigo
Sprog:	Inglês
Udgivet:	Muhammadiyah University Press 2024-01-01
Serier:	Riset Akuntansi dan Keuangan Indonesia
Fag:	rbon emission disclosure, financial performance, institutional ownership
Online adgang:	https://journals2.ums.ac.id/index.php/reaksi/article/view/3060
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