Digitalisation through mobile commerce: the impact of demographic and behavioural intention factors on mobile commerce usage activities

Bhullar, Arshan; Gill, Pushpinder Singh

doi:10.1504/ijbcrm.2018.10015685

Cited by 1 publication

(1 citation statement)

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“…This study uses stock price as a measure of firm value. Positive ESG performance disclosed through sustainability reporting can attract socially responsible investors, increasing demand for the stock and potentially driving up its price, while poor ESG performance can lead to stock price declines due to concerns about long-term risks, which, in turn, affects the firm's value in general [21][22][23]. Moreover, it suggests that companies that engage in sustainability reporting may be better equipped to manage the impact of their asset size and leverage on their overall value because they are more transparent about their ESG practices [24][25][26].…”

Section: Introductionmentioning

confidence: 99%

Assessing the Linkage Between Sustainability Reporting and Indonesia’s Firm Value: The Role of Firm Size and Leverage

Hardi,

Idroes,

Hardia

et al. 2023

Indatu J. Manag. Account.

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Sustainability reporting is widely regarded as an essential factor in enhancing a firm's value. In light of its importance, this study examines the impact of three sustainability reporting indicators - sustainability reporting disclosure, sustainability reporting index, and sustainability reporting score - on firm value, as well as determining the role of firm size and leverage. Utilizing a sample of 200 companies listed on the Indonesia Stock Exchange (IDX) during the research period from 2013 to 2021, the results of panel data regression reveal that two of the three indicators have a significant impact on firm value. Specifically, the sustainability reporting index exerts a positive impact, while the sustainability reporting score has a negative effect on firm value. Furthermore, path analysis estimations reveal that sustainability reporting mediates the positive relationship between firm size and firm value. This study's empirical findings underscore that sustainability reporting plays a pivotal role in shaping a firm's value, and these insights can be valuable for businesses and investors seeking to understand the financial implications associated with sustainability reporting.

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