文章基本信息

标题：The Effect Of Financial Performance, Firm Size And Corporate Governance Towards Sustainability Report Disclosures
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作者：Gilbert Rely
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2018
卷号：9
期号：22
页码：181-193
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：T his study is to examine the influences of financial performance, size of a firm and corporate governance on the sustainability report disclosure ; the selected samples are determined using purposive sampling method . Testing the influence of financial performance, size of a firm and corporate governance on the sustainability report disclosure is the aim , a nalysis is done by using logistic regression test with the help of SPSS 20.0 software. The result show s that there are 33 firms that meet the target population set with a multiple linear analysis at a 5% level of significance, conclude s that these factors have a positive influence on the sustainability report disclosure : a. Profitability Level b. Liquidity While these factors do not have a positive influence on the sustainability report disclosure: a. Firm’ s Size b. A udit C ommittee c. B oard of D irectors
关键词：financial performance; liquidity; firm size; audit committee; board of directors; sustainability report disclosures .