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Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer Jul 2026

Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer

Summer 2026 OTD Capstone Symposium

This capstone project aimed to advocate for more inclusive and accessible playgrounds for children of all abilities in underserved communities in South Dallas. Guided by the Person-Environment-Occupation-Performance (PEOP) Model, the project evaluated playground accessibility and identified environmental barriers that limit participation for children with disabilities. Methods included a community needs assessment, playground observations using a standardized accessibility assessment tool, surveys, and stakeholder collaboration. Participants included community members, caregivers, organizational stakeholders, and children who utilize local playgrounds. Findings were synthesized to develop evidence-based recommendations and educational resources to support future playground improvements. The expected outcomes included increased awareness of inclusive playground …


Career Pathways Program Annual Report For Ay 2025/26, Wie Yusuf Jul 2026

Career Pathways Program Annual Report For Ay 2025/26, Wie Yusuf

Career Pathways

Career Pathways launched in August 2017 as the university-wide initiative to provide career and professional development to graduate students. It encompasses both the Preparing Future Faculty (PFF) and the Preparing Future Professionals (PFP) Certificates. The Preparing Future Faculty Certificate was established in 2007, while the Preparing Future Professionals Certificate was launched in 2017, concurrently with the introduction of Career Pathways. The Career Pathways program prepares graduate students for a successful transition into thriving careers. With the PFP Certificate, the emphasis has been on addressing the existing gap in career and professional development for master’s and doctoral students with career plans …


Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati Jul 2026

Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati

DLSU Business & Economics Review

Financial companies are required to integrate environmental, social, and governance (ESG) into their operational and risk management strategies. In this case, ESG disclosure reflects the corporation’s commitment to sustainability and good governance. The objective of this study is to examine the influence of board characteristics on ESG disclosure, with the audit committee as a moderating variable. The study used a moderated regression analysis method. The research data comes from the annual reports of companies listed on the Indonesian stock market for four years. The research data consisted of 124 corporations from 31 financial corporations, including 25 banking sector companies, 2 …


Institutional Barriers To Agro-Food Export Upgrading: Evidence From Indonesia’S Modified Cassava Flour Sector, Arie Kusuma Paksi, Fiya Ainur Rohmatika, Melvin Jabar Jul 2026

Institutional Barriers To Agro-Food Export Upgrading: Evidence From Indonesia’S Modified Cassava Flour Sector, Arie Kusuma Paksi, Fiya Ainur Rohmatika, Melvin Jabar

DLSU Business & Economics Review

The growing global demand for functional and sustainable foods has prompted developing countries to explore alternative exports, including Indonesia’s modified cassava flour (MOCAF). Despite its environmental benefits and gluten-free properties, MOCAF’s penetration into European markets remains limited. This study examines institutional barriers constraining MOCAF exports using Scott’s framework of regulative, normative, and cognitive institutions. A qualitative approach combined in- depth interviews, town hall meetings, and secondary data from governmental and international sources. Findings show that institutional constraints, rather than product quality alone, hinder European Union market entry and reduce competitiveness. Regulative barriers include fragmented logistics and high certification costs. Normative …


Digital Privacy In Marketing And Advertising: A Review Of Evolving Consumer Concerns, Stakeholder Dynamics, And Theoretical Perspectives, Galvin Kuan Sian Lee Jul 2026

Digital Privacy In Marketing And Advertising: A Review Of Evolving Consumer Concerns, Stakeholder Dynamics, And Theoretical Perspectives, Galvin Kuan Sian Lee

DLSU Business & Economics Review

The intensification of data-driven advertising has heightened public scrutiny of digital privacy and exposed persistent contradictions in consumer behavior. This structured integrative narrative review critically synthesizes contemporary research on the privacy paradox in digital advertising, with emphasis on consumer privacy concerns, stakeholder tensions, trust formation, transparency, perceived control, and privacy-reconfiguring advertising ecosystems. Drawing on interdisciplinary evidence from marketing, information systems, and digital policy research, the review maps five key domains: the evolution of privacy concerns; multi-theoretic perspectives explaining privacy-related behaviors; stakeholder tensions among consumers, advertisers, and regulators; the effect of privacy perceptions on trust and engagement; and the role of …


The Personality Profile Of Entrepreneur And Business Leader Elon Musk, Amelia Brower, Aubrey Immelman Jul 2026

The Personality Profile Of Entrepreneur And Business Leader Elon Musk, Amelia Brower, Aubrey Immelman

Psychology Faculty Publications

This paper presents the results of an indirect personality assessment of entrepreneur and business leader Elon Musk, from the conceptual perspective of personologist Theodore Millon.

Psychodiagnostically relevant data relating to Musk were collected from biographical sources and media reports and synthesized into a personality profile using the Millon Inventory of Diagnostic Criteria (MIDC), which yields 34 normal and maladaptive personality classifications congruent with DSM-III-R, DSM-IV, and DSM-5-TR.

The personality profile yielded by the MIDC was analyzed in accordance with interpretive guidelines provided in the MIDC and Millon Index of Personality Styles (MIPS) manuals. Musk’s primary personality patterns …


The Study Of How Sensory Marketing Techniques Used By Beauty Brands Influence Engagement And Consumer Perception On Social Media Platforms, Particularly By Evoking Specific Consumer Emotions, Eeshani Juthani Jul 2026

The Study Of How Sensory Marketing Techniques Used By Beauty Brands Influence Engagement And Consumer Perception On Social Media Platforms, Particularly By Evoking Specific Consumer Emotions, Eeshani Juthani

Digital Marketing Theses

This study describes how a consumers' attitude towards beauty products on social media is affected by sensory marketing techniques and cues. This study also examines how sensory marketing tactics and elements such as sight, sound, smell, touch, and taste affects the way a consumer engages with content on social media platforms like Tiktok and Instagram.


Adaptive Leadership: The Pathway To Increase Child Welfare Retention Through Perceived Organizational Support Of The Supervisor’S Voice, Shawna Higgins Jul 2026

Adaptive Leadership: The Pathway To Increase Child Welfare Retention Through Perceived Organizational Support Of The Supervisor’S Voice, Shawna Higgins

PhD in Organizational Leadership

Child welfare organizations continue to experience high rates of case manager turnover, disrupting continuity of care and negatively affecting outcomes for children and families. Although previous research has established that supportive supervision influences case manager retention, little was known about child welfare supervisors’ perceptions of the organizational support they receive or how adaptive leadership behaviors demonstrated by organizational leaders influence those perceptions. This qualitative phenomenological study explored the lived experiences of 13 supervisors employed in Florida nonprofit child welfare organizations. Guided by Adaptive Leadership Theory and Perceived Organizational Support Theory, the study examined supervisors’ perceptions of organizational support, organizational silence, …


Deepfakes As Crisis Triggers: Experimental Evidence On Response Strategy Effectiveness, Responsibility Attributions, And Sharing Intentions, Alicia Mason, Mariah Laman, Tanner Glenn, Treyton Meyers Jul 2026

Deepfakes As Crisis Triggers: Experimental Evidence On Response Strategy Effectiveness, Responsibility Attributions, And Sharing Intentions, Alicia Mason, Mariah Laman, Tanner Glenn, Treyton Meyers

Faculty Submissions

The term deepfake refers to falsified media content created using artificial intelligence (AI) technologies to manipulate audio, video, or images. Deepfake news fabrications are designed to appear highly realistic, making it difficult for audiences to distinguish them from authentic content. Responding to deepfake-induced  reputational threats therefore presents a unique challenge for organizations. Despite the growing prevalence of deepfake technology, little experimental research has examined how different crisis communication strategies perform in mitigating the reputational and relational harm posed by deepfake-induced crises. Accordingly, this study seeks to (1) examine how exposure to deepfake news relates to public perceptions and affect toward …


J Mich Dent Assoc July 2026 Jul 2026

J Mich Dent Assoc July 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The July 2026 (Volume 108, No. 7) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The July 2026 issue of the Journal of the Michigan Dental Association celebrates the 40th anniversary of the association's …


Through The Lens Of Clarity: Perceived Organizational Tightness Boosts Creativity For Men, But Not For Women, Grace J. H. Lim, Roy Y. J. Chua Jul 2026

Through The Lens Of Clarity: Perceived Organizational Tightness Boosts Creativity For Men, But Not For Women, Grace J. H. Lim, Roy Y. J. Chua

Research Collection Lee Kong Chian School Of Business

A commonly held perspective in the cultural tightness literature is that cultural tightness tends to negatively impact creativity. Yet some findings indicate that this relationship is not strictly negative and that a more nuanced perspective should be considered. Drawing on social information processing (SIP) theory and social role theory, we build theory on how the perception of organizational cultural tightness can increase creativity for some employees, but not for others. Specifically, we propose that perceived organizational tightness—the extent to which one perceives that an organization is characterized by strong norms and sanctions for deviation—increases clarity on creativity evaluation standards and …


Operational Agency: A Permeable Legal Fiction For Tracing Culpability In Ai Systems, Anirban Mukherjee, Hannah H. Chang Jul 2026

Operational Agency: A Permeable Legal Fiction For Tracing Culpability In Ai Systems, Anirban Mukherjee, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

Modern artificial intelligence (AI) systems act with a high degree of independence yet lack legal personhood—a paradox that fractures doctrines grounded in human-centric notions of mens rea and actus reus. This Article introduces Operational Agency (OA)—a permeable legal fiction structured as an ex post evidentiary framework—and Operational Agency Graph (OAG)—a tool for mapping causal interactions among human actors, organizations, and AI systems. OA evaluates an AI’s observable operational characteristics: its goal-directedness (as a proxy for intent), predictive processing (as a proxy for foresight), and safety architecture (as a proxy for standard of care). OAG operationalizes that analysis by embedding these …


Securing A Calibrated Marketing Budget, Junqiu Jiang, Kapil R. Tuli, Nirmalya Kumar Jul 2026

Securing A Calibrated Marketing Budget, Junqiu Jiang, Kapil R. Tuli, Nirmalya Kumar

Research Collection Lee Kong Chian School Of Business

This study investigates the sociopolitical processes underlying the development and approval of marketing budgets in large multinational corporations. While prior research has focused extensively on optimizing the level and allocation of marketing budgets, little attention has been paid to the internal organizational dynamics that shape the marketing budgeting process. Drawing on the theories-in-use of both CMOs and CEOs, this study examines how these executives codevelop a calibrated marketing budget (CMKB)—a budget that aligns expected performance with allocated resources through an iterative, participative process. Field data show that CMOs deploy a set of signals to assuage CEO concerns related to goal …


The Power And Peril Of Awe In Leadership: Transforming Follower Identity And Behavior, Jack Mcguire, Daniel Mcallister, Jochen Menges, David De Cremer Jul 2026

The Power And Peril Of Awe In Leadership: Transforming Follower Identity And Behavior, Jack Mcguire, Daniel Mcallister, Jochen Menges, David De Cremer

Research Collection Lee Kong Chian School Of Business

Awe is a profound emotion that has captured significant attention within psychological research. While the potential for leaders to inspire awe in followers has received some recognition, systematic research on the nature and effects of awe in leadership—and within organizational contexts more broadly—remains limited. In this article, we offer a conceptual framework that explains the multifaceted and transformative nature of leadership through the power of awe. Specifically, we identify four leader behaviors—charismatic leadership tactics, exceptional performance, problem reframing, and self-sacrificial behavior—that elicit awe among followers. We further propose three variants of awe-inspiring leaders, describing how variation in a leader’s self-construal …


The Anatomy Of Earnings Conference Calls: An Integrative Framework For Management Research, Matthew P. Mount, Gokhan Ertug, Wei Shi, Tengjian Zou Jul 2026

The Anatomy Of Earnings Conference Calls: An Integrative Framework For Management Research, Matthew P. Mount, Gokhan Ertug, Wei Shi, Tengjian Zou

Research Collection Lee Kong Chian School Of Business

Over the last decade, there has been an explosion in the use of diverse data sources by management scholars to observe and capture managerial and organizational constructs that have historically been difficult to access. This surge has been driven by the growing availability of rich, multi-modal data—textual, image, and audio (Luo, Jia, Ouyang, & Fang, 2024)—together with advances in analytical techniques to process and analyze data, such as computer-aided text analysis (Harrison, Thurgood, Boivie, & Pfarrer, 2019), machine learning (Choudhury, Wang, Carlson, & Khanna, 2019; Harrison, Josefy, Kalm, & Krause, 2023), and deep learning (Gouvard, Goldberg, & Srivastava, 2023). These …


Keeping Up With The Times? Rethinking Social Evaluations Research Under Contemporary Technological And Sociopolitical Forces, Marco Clemente, Michael Etter, Yuliya Snihur, Gokhan Ertug, Graffin Scott, Anastasiya Zavyalova Jul 2026

Keeping Up With The Times? Rethinking Social Evaluations Research Under Contemporary Technological And Sociopolitical Forces, Marco Clemente, Michael Etter, Yuliya Snihur, Gokhan Ertug, Graffin Scott, Anastasiya Zavyalova

Research Collection Lee Kong Chian School Of Business

The context within which social evaluations form has been fundamentally altered by contemporary forces, such as digital technologies, polarization, activism, politicization of business, and geopolitical tensions. While research on social evaluations has generated rich insights into the formation and development of constructs, such as legitimacy, status, reputation, stigma, trust, and celebrity, much of this work has been developed under the assumptions of relative stability, coherent audiences, and well-defined intermediary roles. These assumptions are increasingly challenged in this changing context, requiring us to rethink the formation and management of social evaluations. The articles in this special issue focus on these changes. …


Investigating The Factors Impacting Consumer Intentions To Purchase Energy-Efficient Appliances, Yusra Memon, Raheela Haque Jul 2026

Investigating The Factors Impacting Consumer Intentions To Purchase Energy-Efficient Appliances, Yusra Memon, Raheela Haque

Business Review

Energy-efficient appliances protect the environment through reduced energy usage, lowering pollution, and preserving natural resources. Hence, this research is aimed to examine the factors influencing Pakistani consumers' intentions to purchase energy-efficient appliances. This research adopts a quantitative approach and purposive sampling technique, and the data was collected from 350 respondents belonging to major metropolitan cities of Pakistan i.e. Karachi, Hyderabad, Lahore, Islamabad, while SPSS and AMOS were used for data analysis. The study supports a number of important relations suggested by the Value–Belief–Norm (VBN) theory in the framework of buying energy-efficient appliances (EEAs) in Pakistan. Biospheric values (BV) significantly forecast …


2026 July, Morehead State University. Office Of Communications & Marketing. Jul 2026

2026 July, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for July of 2026.


How Cultural Homogeneity Couples With Organizational Climate In Public School Environments, Steven R. Peterson Jul 2026

How Cultural Homogeneity Couples With Organizational Climate In Public School Environments, Steven R. Peterson

All-Inclusive List of Electronic Theses and Dissertations

This quantitative study examines how cultural homogeneity influences teachers’ perceptions of school climate in Indiana public schools. Grounded in systems thinking and organizational theory, the study analyzes how shared values and norms shape teachers’ responses to leadership practices and stakeholder demands. Data were collected from educators using the School Culture Survey and a custom scenario-based climate instrument capturing reactions to organizational challenges. Statistical analyses explored relationships between cultural homogeneity and teachers’ perceptions of stability, workload, and adaptive capacity. Results indicate that alignment in key cultural dimensions—particularly Collaborative Leadership—significantly shapes climate experiences, while overall homogeneity alone does not predict workload pressures. …


Ensouling Progressive Partnership Synergy In Marketing To Revive The Indonesian Furniture Industry, Ahmad Ikhwan Setiawan, Fatimah Fatimah, Cheryl Marlitta Stefia Jun 2026

Ensouling Progressive Partnership Synergy In Marketing To Revive The Indonesian Furniture Industry, Ahmad Ikhwan Setiawan, Fatimah Fatimah, Cheryl Marlitta Stefia

Asia Marketing Journal

This study develops a partnership marketing model to improve collaboration between suppliers and resellers in Indonesia's furniture industry by introducing Progressive Partnership Synergy (PPS), which links partnership dynamics to sales growth. A quantitative survey of 240 small and medium furniture manufacturers in Central Java tested the model using AMOS and Hayes's PROCESS Macro to examine mediation by synergy and competitive-advantage transformation. Results show PPS significantly affects sales growth while mediating the influence of competitive-advantage transformation. Market adjustment flexibility and partner orientation strengthen supplier–retailer ties. Some hypotheses were rejected, indicating additional factors are needed to optimize partnerships. Limitations include treating contextual …


The Impact Of Fear Of Aging On Luxury Consumption Among Middle-Aged Women, Jiyeon Lee, Xiaofei Wu, Dongwoo Ko Jun 2026

The Impact Of Fear Of Aging On Luxury Consumption Among Middle-Aged Women, Jiyeon Lee, Xiaofei Wu, Dongwoo Ko

Asia Marketing Journal

This study investigates the relationship between fear of aging and luxury consumption behaviors among middle-aged women, focusing on the psychological and social dimensions of aging anxiety. Utilizing frameworks such as Objectification Theory and the Double Standard of Aging, the research explores how aging anxiety impacts attitudes toward luxury goods, mediated by fear of negative evaluation and body esteem. A survey of 288 women aged 41 to 60 was conducted, revealing that fear of aging significantly influences luxury attitudes and purchasing intentions. Findings indicate that luxury goods are seen not only as tools for status maintenance but also as avenues for …


Social Exclusion Cues And Collective Action Motivation In Environmental Campaigns: The Buffering Role Of Social Support, Hwan-Ho Noh, Warren B. Chik Jun 2026

Social Exclusion Cues And Collective Action Motivation In Environmental Campaigns: The Buffering Role Of Social Support, Hwan-Ho Noh, Warren B. Chik

Asia Marketing Journal

This study examines the influence of social exclusion cues on public engagement with environmental campaigns on social media, focusing on how such cues affect advertising attitudes and collective action motivation. Across two experimental studies, we investigated whether low engagement metrics, such as a small number of likes, function as symbolic exclusion cues that reduce perceived public support. The results indicate that social exclusion cues negatively affect advertising attitudes and collective action motivation, ultimately decreasing the intention to engage with the campaign. However, the presence of social support cues, which signal sustained public interest and social endorsement, effectively mitigated these negative …


The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung Jun 2026

The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung

Asia Marketing Journal

This study investigated the mechanisms underlying consumer responses to quality crises in luxury brands and examined how these responses differ depending on consumers' prior luxury brand purchase experience. The findings indicated that stronger price-quality inferences led to elevated product quality expectations. Further, when consumers encountered information regarding quality controversies, their heightened expectations produced greater perceived discrepancies, which subsequently had a negative impact on brand attitudes. Additionally, this study found that the negative impacts of perceived discrepancies on brand attitudes, purchase intentions for other products of the brand, and forgiveness intentions were more pronounced among luxury than among non-luxury consumers. Finally, …


Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim Jun 2026

Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim

Asia Marketing Journal

In today's competitive mobile ecosystem, understanding how general app activity influences e-commerce app usage is crucial for marketers. This study introduces an explainable AI (XAI) framework using SHapley Additive exPlanations (SHAP) to identify non-e-commerce apps associated with e-commerce app usage. Drawing on mobile app launch data from 1,000 Android users in South Korea, we train a machine learning model to predict usage and apply SHAP to quantify the marginal contribution of each app. Results show that apps such as YouTube, Naver, and KakaoTalk are strongly linked to e-commerce activity at the user level. By visualizing user–app associations and clustering users …


Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song Jun 2026

Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song

Asia Marketing Journal

The use of AI in generating ads offers benefits for NPOs, such as enhanced cost efficiency and personalized content. However, consumers often exhibit algorithm aversion when AI performs subjective tasks, like ad creation. According to mind perception theory, AI is seen as high in agency but low in experience. Given this, we hypothesized that including future predictions in AI-generated ads would mitigate this aversion. Across four studies, we found that AI-generated donation ads were generally perceived as less credible and elicited lower donation intentions than human-created ones. Crucially, when future predictions were included, the credibility and donation gap between AI …


From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu Jun 2026

From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu

Asia Marketing Journal

Based on social exchange theory, this study investigates how interactions between influencers and followers during live streaming impact impulse buying behaviour. It explores how perceived influencer traits, namely authenticity, expertise, attractiveness, and homophily, influence trust, emotional attachment, and para-social interaction, which in turn drive impulsive purchases. Using PLS-SEM technique, a survey of 303 Chinese TikTok users reveals that emotional factors, particularly para-social interaction and attachment, have a stronger effect on impulse buying than trust. Authenticity and homophily emerge as essential in fostering emotional engagement, emphasising the importance of relatability over authority. The findings suggest that successful influencer marketing in live …


Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski Jun 2026

Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski

HCA Healthcare Journal of Medicine

Physicians and educators tend to be more versed in recognizing disease patterns and medical problems than in identifying malfunctioning patterns in the psychological aspects of their mentees and work environments. Just as hypertension and diabetes are the common soil for many acute medical problems, agency problems and organizational silos can lead to many acute managerial problems in graduate medical education (GME) settings.

Data show that most workers are lonely at work, which leads to negative emotions and undermines performance. Organizational problems seem to stem from an individual’s inability to align one’s motivation with the organization’s shared value. This can cause …


On- And Off-Field Impacts Of Foreign Players On Peruvian Liga 1 Football Teams, Juan Victor Aranibar, Claudio Rocha Jun 2026

On- And Off-Field Impacts Of Foreign Players On Peruvian Liga 1 Football Teams, Juan Victor Aranibar, Claudio Rocha

Global Sport Business Journal

Despite the growing globalisation of football, little research has examined how foreign players create competitive advantage in non-traditional leagues. Using the Resource-Based View (RBV), this study explores the on- and off-field impact of foreign players in Peruvian Liga 1 clubs. Semi-structured interviews with 12 sporting directors, commercial managers, scouts, and coaches were analysed thematically, revealing five themes: physical characteristics, leadership and mental strength, cultural barriers, competitive salaries, and commercial blindness. Findings suggest that although foreign players provide valuable physical and psychological attributes, these are rarely sufficient to create sustained competitive advantage. More notably, clubs fail to capitalize on foreign players' …


Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah Jun 2026

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …


Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb Jun 2026

Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb

Jurnal Akuntansi dan Keuangan Indonesia

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …