The capital market is an alternative investment that provides investors with the opportunity to earn profits, which is known as stock profits. The more desirable a stock will cause abnormal stock returns, namely the difference between the actual profit and the expected profit. Carbon Emission Disclosure (CED) in financial statements is one of the drivers that affect stock prices on stock returns. Several factors that influence the disclosure of carbon emissions, namely the company size where larger companies have higher pressure than small companies, so companies will increase information disclosure to build a good social image and gain legitimacy as part of the company's business strategy. Disclosure of carbon emissions can be used as a form of company effort to gain legitimacy and a good image in the eyes of stakeholders, profitability provides companies with resources to gain public confidence that business profits can be made in line with disclosure of carbon emissions, and company growth shows carbon emission information is able to provide confidence in stakeholders on the company's sustainable prospects in the future. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique was carried out using purposive sampling which resulted in 240 samples from 2018-2020. The tool used to test the hypothesis uses Path Analysis with SPSS version 22. The results show that company size, profitability, and company growth have a positive effect on CED, while CED has a negative effect on abnormal stock returns, company size and company growth have positive effect on abnormal stock returns, while profitability has no positive effect on abnormal stock returns.

Financial outsourcing is becoming increasingly common in China's domestic market. Suffering from inadequate policy and system, relatively low management level and insufficient professional staffing, however, the market sees that management of relevant firms do not have a clear understanding risks of financial outsourcing, which easily exposes relevant firms to large potential losses. Based on the rapidly developing service industry, this paper reviews the relevant theoretical contents, focusing on risks pertaining to firm financial outsourcing. It analyzes the outsourcing risks involved, and finally proposes reasonable and feasible coping strategies for these specific risks.

Marketing activities can provide consumer satisfaction if they want their business to continue. The purpose of this study is to examine the effect of competence and communication on competitive advantage and the influence of competence, communication, and competitive advantage on marketing performance. The sample in this study was 100 respondents using the SPSS version 16.00 analysis tool. After testing the hypothesis, it was found that there was a significant positive effect of competence and communication on competitive advantage. Significant positive influence between competence, communication and competitive advantage on marketing performance.