VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING:
EMPIRICAL STUDY FROM LISTED INDONESIAN ENVIRONMENTALLY SENSITIVE COMPANIES
Nurul Lidia Zahara
Primary Author
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bibliography
Banda Aceh
FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA
2017
id
Indonesia
This study aims to investigate the association between share price and CorporateSocial Responsibility (CSR) disclosure of Indonesian environmentally sensitive companies for the year 2013-2016the data consist of 60 firm-year observations. The data is gathered from CSR indicators suggested by IFAC (2012). Data derived from stand-alone sustainability report published by the company. Using Ohlson (1995) valuation model, the results suggests a positive association between share price and CSR disclosure simultaneously and partially. The strongest factor affecting the share price is governance factors followed by environmental and social factors.
CORPORATE SOCIAL RESPONSIBILITY
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ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala
37878
2018-01-12 12:47:42
2018-12-26 12:34:33
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