Investors’ Perspectives on the Financial and Non-Financial Reports

DOI

10.2991/aebmr.k.210928.001How to use a DOI?

Keywords

non-financial report, dividend policy, enterprise risk management disclosure, intellectual capital, CSR

Abstract

Reporting both financial and non-financial reports is believed as a positive way to attract investors because investor decisions do not only depend on financial information factors in making their investment decisions. Many non-financial factors might increase firm value, such as disclosure of enterprise risk management, disclosure of intellectual capital, disclosure of corporate social responsibility. This paper aims to analyze whether the customer goods industry’s economic and non-economy disclosure impacts investor decision-making. Using multiple regression method in the explanatory research with quantitative approach, this study revealed that: (1) Profitability has a significant influence on Firm Value; (2) Dividend Policy does not have a significant influence on Firm Value; (3) Enterprise Risk Management Disclosures has a significant influence on Firm Value; (4) Intellectual Capital Disclosure has a significant influence on Firm Value; (5) Corporate Social Responsibility Disclosure has a significant influence on Firm Value. The combination of the financial and non-financial reports has significantly attracted investors.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Cacik Rut Damayanti
AU  - Adha Prayoga
PY  - 2021
DA  - 2021/09/30
TI  - Investors’ Perspectives on the Financial and Non-Financial Reports
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 1
EP  - 5
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.001
DO  - 10.2991/aebmr.k.210928.001
ID  - Damayanti2021
ER  -