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Menampilkan 1–2 dari 2 artikel
The Effect of Female CEO Presence and CEO Education on Earnings Quality: Empirical Study on All Companies Listed on the Indonesia Stock Exchange for the 2019–2022 Period
Anak Agung Istri Ita Permatasari
; Gerianta Wirawan Yasa
International Journal of Management
Vol 2
, No 4
(2025)
Earnings quality refers to the accuracy of a company in presenting its earnings information. It reflects the quality of the company’s financial statements, indicating whether the reported earnings can be considered reliable or not. Earnings quality is influenced by several factors, one of which is the decision-making of the board of directors (CEO). The CEO is regarded as the most powerful individual within a company, exercising authority over corporate decisions, including the disclosure of fin...
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The Influence of Profitability, Carbon Emission Disclosure, and Green Accounting on Stock Returns of Energy Sector Companies Listed on the IDX
Kevin Dylan Halim
; Gerianta Wirawan Yasa
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
Stock return refers to the level of profit gained by investors from stock ownership. The volatility of a company's stock return can be influenced by financial information such as profitability. However, over time, there has been growing pressure on companies not only to pursue financial profit but also to consider non-financial information, such as carbon emission disclosure and green accounting. This study aims to empirically examine the effect of profitability, carbon emission disclosure, and...
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