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This Author published in this journals
All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Dharmawati Dharmawati
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance

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THE ROLE OF ESG DISCLOSURE QUALITY IN SHAPING INVESTOR RISK PERCEPTION IN POST-PANDEMIC CAPITAL MARKETS Rita J D Atarwaman; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

Significant changes in the capital market landscape following the COVID-19 pandemic have heightened investor attention to non-financial factors, particularly the quality of Environmental, Social, and Governance (ESG) disclosures. Global economic uncertainty, increasing systemic risk, and demands for greater transparency are encouraging investors to evaluate investment risk not only based on financial performance but also through sustainability information provided by companies. This study aims to examine the role of ESG disclosure quality in shaping investor risk perceptions in the post-pandemic capital market. The method used is a systematic literature review of scientific articles, institutional reports, and relevant academic publications that discuss the relationship between ESG disclosure, risk perception, and investment decision-making. The study results indicate that high-quality ESG disclosure contributes to lower investor risk perceptions by increasing transparency, reducing information asymmetry, and strengthening trust in corporate resilience and governance. Furthermore, credible and consistent ESG disclosures have been shown to be a positive signal for investors in assessing a company's ability to face long-term risks, particularly in the context of post-pandemic uncertainty. These findings underscore the importance of ESG as a strategic element in corporate communication to the market and the implications for regulators and capital market players in promoting quality sustainability reporting practices.
THE MODERATING EFFECT OF CORPORATE GOVERNANCE STRENGTH ON THE RELATIONSHIP BETWEEN FAIR VALUE REPORTING AND STOCK RETURN VOLATILITY Yuyun Yuniarti Layn; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to explore the relationship between fair value reporting and stock return volatility, and to assess the role of strengthened corporate governance as a moderating variable. Fair value reporting has become an important topic in the accounting and finance literature due to its ability to provide more relevant information regarding the value of a company's assets and liabilities, but at the same time, it increases uncertainty related to market fluctuations. The strength of corporate governance is believed to influence the extent to which fair value information impacts investor behavior and stock price volatility. This study uses a literature review method, examining various articles, journals, and empirical studies related to fair value reporting, corporate governance, and stock volatility. The literature analysis indicates that companies with stronger governance tend to be able to reduce the uncertainty created by fair value reporting, thus more controlling stock return volatility. These findings provide a theoretical understanding of the moderating mechanism of corporate governance in the context of fair value disclosure and its implications for the capital market, and open opportunities for further empirical research to quantitatively test this relationship.
Co-Authors Amiruddin Amiruddin Rita J D Atarwaman Yuyun Yuniarti Layn