This study aims to examine the effectiveness of the implementation Good Corporate Governance (GCG) and financial performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable is good corporate governance (the proportion of independent commissioners and audit committee meetings) and the financial ratio dimensions (net profit margin, debt to equity ratio and price earnings ratio). The population in this study are companies listed on the Indonesia Stock Exchange in 2016-2017. The sample in this study was selected using the purposive sampling method and as many as 92 observational samples were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that only the debt to equity ratio variable has a significant effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners, audit committee meetings, net profit margins and price earning ratios have an effect but not significantly on sustainability reporting disclosure

The topic of the study was to analyze working capital management on profitability of Consumer goods industries in Rwanda. The problem of the study was looking on how does working capital management could be a channel of profitability of consumer goods industries especially in Rwanda. The objectives of the study were to find out the extent to how inventory management affect the profitability of consumer goods industry, to evaluate the effectiveness of cash management on the profitability of consumer goods industry; and to analyze the influences of account receivable management on the profitability of consumer goods industries. The methodology used questionnaire, and documentary techniques, while methods of data analysis were descriptive statistic and linear regression analysis methods. Target population was 585 employees, while sample size was 59 of respondents from Bralirwa Plc, Skol industry and Urwibutso Enterprise as selected consumer goods industries in Rwanda. However, the findings of this study were presented in accordance with research objectives. Then, the results on the effects of Inventory management on the profitability of consumer goods industries were on the table 5 which confirmed in consumer goods industries, they make sure that every product needed to be sold on market is available in stock as confirmed on the rate of 93.2%, and also the store room is well maintained in order to keep well goods on rate of 93.2%. The findings on the effectiveness of cash management on the Profitability of Consumer goods industries were on table 6 which shown that petty cash is always available for solving little payments as confirmed by 96.6% of respondents. Cash are always disbursed after being approved by official workers was confirmed by 93.2% of respondents. The results on the influences of account receivable management on the profitability of Consumer goods industries were shown on table 7 that illustrated debts were only given after assessing the capacity of the

This study aims to determine the effect of corporate governance mechanisms on fraud in financial reporting. The sampling technique used was purposive sampling. This research was conducted at non-financial companies with a research time period (2015-2017). The estimated model used is logistic regression analysis. The purpose of this study is to determine whether corporate governance mechanisms influence fraud in financial reporting. This research involves 2 (two) variables consisting of 1 (one) dependent variable, 2 (two) independent variables. The dependent variable in this study is fraud in financial reporting. The independent variables in this study are the audit committee and leverage. The results of the research conducted in the regression analysis are 11.5% of the corporate governance mechanism variables against fraud in financial reporting. This means that corporate governance mechanisms simultaneously influence fraud in financial reporting.

This study aims to test the effect of Current ratio empirically, Return on Assets, Debt Ratio, Dividend Payout Ratio, and Price Book Value on Financial Distress. Causal correlation research methods. The sample selection in this study uses the Purposive Sampling method, so the criteria selected six mining sector companies. The data analysis method used in this study is the panel data regression method and found that the more appropriate model to use is the fixed effect. Based on the calculation results of the random effect model, the results of this study stated Current ratio, Return on Assets affect financial distress while Debt Ratio, Dividend Payout Ratio, Price Book Value do not affect financial distress.

The major purpose of economic instruments is to control pollution by harnessing the power of market incentives. Against this background, this paper examined and assessed the use of economic instruments for environmental sustainability in the Nigerian oil and gas sector. The political economy method was adopted to illuminate the issues surrounding the use of economic instruments in Nigeria. The study found that the use of economic instruments has not been effective in the Nigerian oil and gas sector. This was due mainly to inadequacies of economic instruments in use. The study thus recommended a combination of command – and – control tools and market based instruments to combat environmental problems in the oil and gas sector. Also, the government should muster sufficient will and determination to enforce the content of the Gas Flaring (Prevention of Waste Pollution) Regulation 2018.