DETERMINAN FINANCIAL DISCLOSURE: TINJAUAN LITERATUR TERHADAP TRANSPARANSI DAN KINERJA PERUSAHAAN
財務情報開示の決定要因：透明性と企業業績に関する文献レビュー (AI 翻訳)
Fifi Rahma Dwiyanti, Dwi Cahyono
🤖 gxceed AI 要約
日本語
本研究は、財務開示の決定要因と透明性・企業業績への影響に関する概念モデルを構築するため、2001年から2025年の47論文を系統的にレビューした。主要な決定要因として、コーポレートガバナンス、企業特性、ESGパフォーマンス、規制環境、デジタル技術（XBRL、AI）を特定。高品質な開示が情報非対称性を低減し業績向上に寄与する枠組みを提示。
English
This study develops a conceptual model of determinants of financial disclosure and their implications for transparency and firm performance through a systematic literature review of 47 articles (2001-2025). Five major determinants are identified: corporate governance, firm characteristics, ESG performance, regulatory environment, and digital technology adoption (XBRL, AI). The findings show high-quality disclosure reduces information asymmetry and supports better performance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJや有報でのESG開示が進む中、開示の質を左右する要因を整理した本レビューは、実務者・規制当局に示唆を与える。特にAI活用やESG情報の開示充実が今後の課題。
In the global GX context
Globally, this review integrates ESG and digital technology as key drivers of disclosure quality, relevant for ISSB standards and the push for transparent corporate reporting. It offers a consolidated framework for understanding disclosure determinants beyond traditional financial factors.
👥 読者別の含意
🔬研究者:Provides a comprehensive conceptual framework for empirical testing of financial disclosure determinants including ESG and AI.
🏢実務担当者:Highlights which internal and external factors (governance, ESG, technology) most influence disclosure quality, guiding improvement efforts.
🏛政策担当者:Offers evidence on how regulatory environment and technology shape corporate transparency, informing disclosure mandates.
📄 Abstract（原文）
This study aims to develop a conceptual model of the determinants of financial disclosure and their implications for corporate transparency and firm performance. A qualitative approach was employed using a systematic literature review of 47 articles published in reputable international journals between 2001 and 2025. The articles were selected through keyword-based searches, inclusion and exclusion criteria, and thematic synthesis to identify key themes, relationships, and research gaps. The review identifies five major determinants of financial disclosure: corporate governance, firm characteristics (size, leverage, profitability, and firm age), environmental, social, and governance (ESG) performance, the regulatory environment, and digital technology adoption, including XBRL, internet-based reporting, and artificial intelligence. The findings indicate that financial disclosure is influenced by both internal organizational factors and external institutional and technological developments. High-quality financial disclosure improves corporate transparency by reducing information asymmetry between management and stakeholders, thereby supporting better firm performance. This study contributes to the literature by integrating fragmented findings into a comprehensive conceptual framework that explains the relationships among the determinants of financial disclosure and their outcomes. The proposed framework provides a useful foundation for future empirical research and offers practical insights for managers, regulators, auditors, and other stakeholders seeking to strengthen corporate transparency and accountability.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.24034/jiaku.v5i2.7976first seen 2026-07-18 09:15:22
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。