کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1108201 | 1488348 | 2015 | 10 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Strategic Corporate Social Responsibility (CSR), Company Financial Performance, and Earning Response Coefficient: Empirical Evidence On Indonesian Listed Companies
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موضوعات مرتبط
علوم انسانی و اجتماعی
علوم انسانی و هنر
هنر و علوم انسانی (عمومی)
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چکیده انگلیسی
The purposes of this study are to examine the effect of strategic CSR and non-strategic CSR on financial performance, and to examine the effect of strategic CSR and non-strategic CSR on earnings response coefficient (ERC). The results of this study show that strategic CSR and non-strategic CSR positively and negatively affect financial performance respectively. The level of strategic CSR disclosed in annual reports positively affect earnings response coefficient (ERC), while the non-strategic CSR does not have an effect on the ERC.The main contribution of this study is the developing of a checklist matrix to distinguish between strategic CSR and non-strategic CSR.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 411-420
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 411-420