Text
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 Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Mini Economica 2015 |
|---|---|
| Edisi | - |
| Subjek | Leverage Underinvestment Overinvestment Financial reporting quality |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |