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Relationship between financial reporting quality with investment efficiency : empirical study on ASEAN public listed companies

The Purpose of this study are to examine the effect of corporate social responsibility (CSR) on earnings response coefficient (ERC) in primary and secondary industries in Indonesia. The interaction between types of industry and CSR in influencing ERC ; and the trend of ERC along with the increase of CSR for the period of 2011-2013. The Sample of this study consists of 118 companies with total observations of 354 firms-years using panel data. The empirical results of this study show that the information of CSR disclosed in the companies annual reports has positive effects on the ERC, which types of industry can either strengthen or weaken the relationship between CSR and ERC, while there is a decreasing trend of ERC during 2011-2013.

Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Mini Economica.,
Edisi -
Subjek Leverage
Underinvestment
Overinvestment
Financial reporting quality
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
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