Financial ratio and company size to mining company's CSR disclosure

نویسندگان

چکیده

Corporate social responsibility is a company's obligation to conduct business operations, not harm the environment. Companies carry out CSR activities show their commitment operating ethically, violating law, and contributing society. Research on in companies still being debated offers various findings, so it attractive for more depth analysis. This study aims analyze effect of profitability, leverage, liquidity, company size corporate (CSR) disclosure. The population this are mining listed Indonesia Stock Exchange 2017–2021 period. sample amounted 79 samples obtained from 17 over five years using purposive sampling method. results that profitability does affect disclosure, leverage has negative liquidity firm positive impact

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Measuring the CSR Company-Stakeholder Fit

As a company competitiveness depends more and more on the relationship with its stakeholders, the topic of companystakeholder fit is becoming increasingly important. This fit affects the extent to which a stakeholder perceives CSR company commitment, values and behaviors and, therefore, stakeholder identification in a company and his/her loyalty to it. Consequently, it is important to measure t...

متن کامل

The relationship between CSR and financial performance

Course/Level: 2FE16E, Undergraduate, Bachelor Thesis Authors: Anton Karlsson, Christian Hagberg & Sebastian Johansson Supervisor: Mosad Zineldin Examiner: Martin Amsteus Title: The relationship between CSR and financial performance – A quantitative study examining the Stockholm OMX stock exchange Purpose: Examine the relationship between Corporate Social Responsibility (CSR) and financial perfo...

متن کامل

The Role of Financial Instruments and Derivatives Disclosure on the Excess Return and Company Value Based on Iran Accounting Standards

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

متن کامل

Study on Corporate Social Responsibility (CSR): Focus on Tax Avoidance and Financial Ratio Analysis

This study is an attempt to find a causal relation between financial ratios and tax avoidance. Aside from direct financial responsibilities, we conjecture that firms that avoid taxes will also face indirect negative financial repercussions, such as degradation of their reputation in the investment market. Corporate Social Responsibility (CSR: Corporate Social Responsibility) activities are refl...

متن کامل

Mandatory Disclosure and Financial Contagion∗

The paper analyzes the welfare implications of mandatory disclosure of losses at financial institutions when it is common knowledge that some banks have incurred losses but not which ones. We develop a model that features “contagion,” meaning that banks not hit by shocks may still suffer losses because of their exposure to banks that are. In addition, banks in our model have profitable investme...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Business and Information Systems

سال: 2023

ISSN: ['2685-2543']

DOI: https://doi.org/10.36067/jbis.v5i1.164