The purpose of this research is to examine the effect of voluntary integrated reporting on information asymmetry in European and Asian firms and investigate size as a moderator variable to this relationship. Using a final sample of 94 firms in Europe and Asia that published integrated reports in 2016, the Ordinary Least Square is then performed to analyze the data on quarterly basis. The quarterly analysis is used to look at the relevance of accounting information decline as the time lag increases. The results show that there is an insignificant relationship between integrated reporting quality and information asymmetry which is captured by spread. In addition, the insignificant effect of size to moderate this relationship is also found. These results are supported by additional analysis. This research contributes to the existing debate about whether integrated reporting affects the market, particularly information asymmetry. To the best of the authors’ knowledge, this is the first study to examine the effect of integrated reporting quality on the market on a quarterly basis.

This study aims to investigate the effect of Integrated Reporting () on the relevance of accounting information: evidence from ASIA. By conducting regression analysis on 195 firm-years from listed companies on The International Integrated Reporting Council between 3 years. is measured by coverage ration of keywords using NVIVO Software Version 11. The results shows that impelementation of has no effect on the relevance of accounting information.

This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

Introduction: Since the outbreak of Corona Disease-19 (COVID-19) spreads all over the world, various ways of health attempts have been conducted. However, overflowed information intertwines with mis/disinformation could raise public anxiety and stigma-related diseases. We aimed to assess the help of the young generation of millennials and Gen-Z whom are active college students in debunking hoaxes and myths of COVID-19 into their community.Method: The selected students were given a short course on COVID-19 basic information, prevention, and circulated myths. Later, they become ambassadors and actively educated via offline and online platforms. The impact of outspread information on audiences was investigated through a qualitative survey.Result: The knowledge of students were measured by pre- and post-test within the short course. Prior knowledge showed the least understanding part was prevention and myth of COVID-19. There was a significant improvement of knowledge in post-test after receiving seminar (p=0.0002). There were 97 respondents who filled the online survey that predominantly in young adulthood age. Respondent's insight was enhanced and they likely intend to spread the actual information to their surroundings.Conclusion: Appointing student as the spokesperson for health education can raise their social responsibility. Clarifying misinformation and health behaviour could be more influential within the same sharing community. In addition, the use of various online platforms could efficiently reach massive target, especially young ages.

This study examines the relationship between bank competition and credit risk with foreign bank penetration as a moderating variable. The research sample used was 79 commercial banks listed in the Indonesian Banking Directory published by the Financial Services Authority (OJK) during the 2014-2019 period with a total of 474 observations. The results of this study indicate that the higher the bank's competition, the higher the bank's credit risk, which is in accordance with the competition-fragility theory. Furthermore, from the results of the Moderated Regression Analysis, the results show that foreign bank penetration has not been able to moderate the relationship between bank competition and bank credit risk, however, if it stands as an independent variable on its own, foreign bank penetration will reduce bank credit risk. The results of this study contribute to providing useful information for parties in the banking industry that increasing foreign bank penetration can reduce bank credit risk.