The purpose of this study was to analyze the effect of the internal control system disclosure
on the performance of companies with corporate governance as measured by the proportion …

This study analyzes the effect of supervision activities on the quality of the internal control
system. It ascertains how the board of commissioners direct the company in presenting …

In this paper, we construct a content analysis structure to explore whether corporate
governance information in voluntary disclosures can predict management expenses in the …

Information about internal control is valuable for stakeholders, and previous studies indicate
that Indonesian corporations need to improve their disclosure of such information. The …

In order to further promote listed companies to achieve high-quality development, this paper
constructs an information disclosure quality assessment system in the context of the big data …