Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A...

This study examines the moderating role of business environmental uncertainty in the relationship between the ownership structure and firm performance of companies listed on the Indonesia Stock Exchange. This study analyzes 2027 annual reports of companies listed on the Indonesia Stock Exchange...

This study aims to determine the effect of green intellectual capital disclosure on the company's financial performance, which is then moderated by family ownership. The concept of green intellectual capital disclosure consists of three dimensions: green human capital, green structural capital,...

In the concept put forward by the Behavioral Theory of the Firm (BTF), the policies implemented must provide added value to the company. In their preparation, policies will be heavily influenced by decision-makers behavior. This study was conducted to see the company's value dividend policy and...

This study uses an eye-tracking device to examine the effects of dissenting opinion on information search style and decision quality, using insights from dual-process theory. When evaluating strategic outcomes, managers not exposed to a dissenting opinion employ directed information search using...