Mahfud Sholihin

Biographic Data

ID6586204
NAMEMahfud Sholihin
GIVEN NAMESMahfud
FAMILY NAMESholihin
SIGNATURESHOLIHIN M
AFFILIATIONSDepartment of Accounting Universitas Gadjah Mada Yogyakarta Indonesia
ORCID0000-0003-0773-4501
VERIFIEDYes
TOTAL WORKS5
TOTAL CITATIONS0
WORKS AS AUTHOR5
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2023
LATEST PUBLICATION YEAR2026
H-INDEX0

  • Investigating corporate water information as a human right

    Malisa Salsabila, Desi Adhariani et al.ARTICLESocial Responsibility Journal2026

    Purpose Water has become an environmental crisis that threatens human life in the past decade. This has prompted various parties to be aware of their contribution to preventing a more severe water crisis, including companies, which either directly or indirectly contribute to the water crisis. This study aims to examine whether corporate water information can be conceptualised as a human right by analysing the role of corporate human rights (HR) c…

  • The Role of Regulatory Quality, Corporate Governance, and Women on Boards in Sustainable Development Goals Disclosure Across Asia‐Pacific Economic Cooperation

    Open AccessFikri Asydiqi, Mahfud Sholihin et al.ARTICLESustainable Development2026

    This study examines the structural conditions that shape corporate disclosure of the sustainable development goals (SDGs) in Asia‐Pacific Economic Cooperation (APEC) countries. Drawing on agency, institutional, and gender socialization theories, it investigates the role of regulatory quality, corporate governance, and the presence of women on boards in SDGs disclosure from 2019 to 2023. The results reveal that regulatory quality, corporate govern…

  • The influence of coercive pressures on reporting on SDGs during the Covid ‐19 pandemic

    Open AccessTiyas Kurnia Sari, Mahfud Sholihin et al.ARTICLESustainable Development2024

    The sustainable development goals (SDGs) are recognized as global development guidelines for 2030. The accounting profession can contribute to achieving these goals by encouraging reporting on SDGs at the company level. The increasing awareness of the contribution of businesses to the achievement of the SDGs is one of the reasons for the improvement in the practice of reporting by companies. This research is secondary data‐based accounting resear…

  • Exploring the implementation of sustainable development goals

    Open AccessHenry Kuswantoro, Maria Francesca Costabile et al.ARTICLEEnvironment Development and…2023

    This study explores the extent of the United Nations Sustainability Development Goals (UN SDGs) implementations by listed companies in Indonesia. It also evaluates whether the SDG practices differ between state-owned enterprises (SOEs) and private companies listed in the Indonesia Stock Exchange (IDX). The main contributions of this paper are twofold: (1) it compares SGD reports and disclosures of listed SOEs vis-à-vis listed private companies in…

  • Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

    Open AccessRatna Sari, Mahfud Sholihin et al.ARTICLEGender in Management An…2023References: 1

    Purpose The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks. Design/methodology/approach To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia. Findings After the adoptio…