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Showing 4 of 4 academic articles

CSR, Digital Transformation, and Internal Control: Three-Way Interaction Effect on the Firm Value of Chinese Listed Companies

Jae Wook Yoo, Bu Fan, Yu Jin Chang • Systems (2024)

CSR has become a key issue for the qualitative growth of the Chinese economy, while digital transformation has emerged as a crucial strategy for enhancing company competitiveness. Thus, the complex impact of CSR and digital transformation o...

DOAJ Open Access (DOAJ) DOI: 10.3390/systems12070236

Environmental Disclosure Versus Environmental Performance: Implications for Corporate Financial Performance and Risk

Amama Shaukat, Grzegorz Trojanowski • Risks (2026)

Environmental considerations shape corporate strategy, risk management, and firm valuation. Yet, empirical evidence on the links between environmental performance, environmental disclosures and corporate financial performance is mixed and o...

DOAJ Open Access (DOAJ) DOI: 10.3390/risks14090192

Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector

Nafis Dwi Kartiko, Amrie Firmansyah • Buletin Ekonomi Moneter dan Perbankan (2026)

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The finding...

DOAJ Open Access (DOAJ) DOI: 10.59091/2460-9196.2145

Do Risk Disclosure and Firm Value Drive Indonesian Bank Stock Returns?

Salsabila Ahadia Rahmah, Linda Ariany Mahastanti • Review of Management and Entrepreneurship (2026)

Investors are increasingly concerned about risk transparency and cybersecurity disclosure as the banking sector becomes more digitalized. The purpose of this study is to look at how firm value, required risk disclosure, and cyber risk discl...

DOAJ Open Access (DOAJ) DOI: 10.37715/rme.v10i1.6604