Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies

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Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies

Purpose: This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory. Design/methodology/approach: Using the content analysis, the presence or exclusion of e...

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Bibliographic Details
Published in:	International Journal of Accounting and Information Management
Main Author:	Joseph C.; Cahaya F.R.; Yusuf S.N.S.; Probohudono A.N.; Kurniawati E.M.
Format:	Article
Language:	English
Published:	Emerald Publishing 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178969195&doi=10.1108%2fIJAIM-01-2023-0007&partnerID=40&md5=76c1ad4f7754a46f1b8f48f788fc3278

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