This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this study using the...

The opacity index of Indonesia ranks 35 of 48 countries in the world (Milken Institute, 2009) and 32 of 34 countries (Bhattacharya et al., 2003). It indicates that earnings quality of Indonesian public companies is low. The factors affecting earnings opacity of Indonesian public firms remains a...

Higher-quality audit is widely accepted, both theoretically and empirically, as more effective in deterring accounting manipulation than the lower one (Becker et al, 1998, Francis et al, 1999, Francis, 2004). Yet this notion has one major logical flaw (an overgeneralisation): it needs earnings...