Relationship between Financial Reporting Quality with Investment Efficiency: Empirical Study on Asean Public Listed Companies  

Oleh:

Sirait, Bastian Nugraha

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Mini Economica Media Komunikasi Ilmu Ekonomi no. 44 (Apr. 2015), page 201-223.
Topik: financial reporting quality; underinvestment; overinvestment; leverage

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM89 Non-tandon: tidak ada Tandon: 1

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Isi artikel

The purpose of this study are to examine the effect of Corporate Social Responsibility (GSR) 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 company’s annual reports has positive effect 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.

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