Open Access
E3S Web Conf.
Volume 202, 2020
The 5th International Conference on Energy, Environmental and Information System (ICENIS 2020)
Article Number 03029
Number of page(s) 15
Section Environmental Policy, Planning and Education
Published online 10 November 2020
  1. Bhattacharya, N., Desai, H., & Venkataraman, K..Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs. 30(2), 482–516(2012) [Google Scholar]
  2. Bona-Sánchez, C., Pérez-Alemán, J., & Santana-Martin, D. J. Sustainability Disclosure, Dominant Owners and Earnings Informativeness. Research in International Business andFinance, 39,625–639. (2017) [CrossRef] [Google Scholar]
  3. Chamangard, A., Abadi, K., & Janani, M. H. The Role of Disclosure Quality in Financial Reporting, 2(3), 439–443(2013) [Google Scholar]
  4. Cohen, J., Holder-Webb, L., Nath, L., & Wood, D. Corporate Reporting of Non-Financial Leading Indicators of Economics Performance and Sustainability. 1(26), 65–90 (2012) [Google Scholar]
  5. Crifo, P., Forget, V. D., &Teyssier, S. The price of environmental , social and governance practice disclosure : An experiment with professional private equity investors. 30, 168–194 (2015) [Google Scholar]
  6. Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. Voluntary Nonfinancial Disclosure andtheCostofEquityCapital :TheInitiationofCorporateSocialResponsibilityReporting, 86(1), 59–100 (2011) [Google Scholar]
  7. Dichev et al. Earnings Quality: Evidence from the Field, 25–27 (2013) [Google Scholar]
  8. Dewan Standar Akuntansi Keuangan. (2009). PSAK No. 25 (revisi 2009): Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan. Jakarta: Ikatan Akuntan Indonesia. [Google Scholar]
  9. Francis, J., Olsson, P., & Schipper, K. Earnings Quality, Foundation and Trends in Accounting(2008) [Google Scholar]
  10. Francis, Nanda, & Olsson. Voluntary Disclosure, Earnings Quality and Cost of Capital. 46(1), 53–99 (2008) [Google Scholar]
  11. GRI. About Sustainability Reporting. Retrieved October 24, 2019, from (2018) [Google Scholar]
  12. Ibrahim, M. S., Darus, F., Yusoff, H., & Muhamad, R. Analysis of Earnings Management Practices and Sustainability Reporting for Corporations that Offer Islamic Products & Services, 176–182 (2015) [Google Scholar]
  13. Jiao, Y., & Francis, B. Valuation , Corporate Disclosure , Market and Firm Performance,40(3), 647–676 (2015) [Google Scholar]
  14. Kangarlouei, S. J., Rezaei, H., &Motavassel, M. The investigation of the effect of voluntary disclosure on earnings quality and cost of capital in firms listed in Tehran Stock Exchange , 1(1), 1–6 (2013) [Google Scholar]
  15. Laterdis, G., & Alexkis, P. Evidence of Voluntary Accounting Disclosure in the Athens Stock Market. Retrieved from [Google Scholar]
  16. Lee, D. Corporate Social Responsibility and Management Forecast Accuracy. Journal of Business Ethics, (140), 353–367. (2017). [Google Scholar]
  17. Lobo, G. J. Disclosure Quality and Earnings Management Disclosure Quality and Earnings Management Abstract. (2001). [Google Scholar]
  18. Mohammadi, S,The Relationship between Disclosure Quality and Company Performances Using SPSS Software The Relationship between Disclosure Quality and Company Performances Using SPSS Software, (January), (2017) [Google Scholar]
  19. Mouselli, S., Jaafar, A., & Hussainey, K. (2012). Accruals Quality vis-à-vis Disclosure Quality : Substitutes or Complements ? The British Accounting Review, 44(1), 36–46. [CrossRef] [Google Scholar]
  20. Ng, A. C., & Rezaee, Z. (2015). Business Sustainability Performance and Cost of Equity Capital. Journal of Corporate Finance. [Google Scholar]
  21. Sengupta, P, Corporate the Disclosure Cost of Debt, 73(4), 459–474, (2013) [Google Scholar]
  22. Shin, H., & Oh, H, The Effect Of Accruals Quality On The Association Between Voluntary Disclosure And Information Asymmetry In Korea, 33(1), 223–236, (2017) [Google Scholar]
  23. Short, J. E,The Effect of Disclosures by Management , Analysts , and Business Press on Cost of Capital , Return Volatility , and Analyst Forecasts : A Study Using Content Analysis, 84(5), 1639–1670. (2009) [Google Scholar]
  24. Verrecchia, Robert E. . Discretionary disclosure. Journal of Accounting and Economics, 1983, vol. 5, issue 1, 179-194, 1983 [CrossRef] [Google Scholar]
  25. 5 November 2018 [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.