scholarly journals VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE

2018 ◽  
Vol 16 (1) ◽  
pp. 9-19
Author(s):  
Dwi Narullia ◽  
◽  
Bambang Subroto ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Relevance ◽  
Accounting Information ◽  
Corporate Social

scholarly journals Analisis Relevansi Nilai Informasi Akuntansi Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2021 ◽  
Vol 15 (2) ◽  
pp. 79-86
Author(s):  
Indhung Listyaningrum ◽  
Katika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Banking Sector ◽  
Value Relevance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Book Value ◽  
Csr Disclosure ◽  
Corporate Social

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.

scholarly journals The Value Relevance of Corporate Social Responsibility: Focusing on Donation Expenditure

2016 ◽  
Vol 12 (8) ◽  
pp. 1
Author(s):  
Gee Jung Kwon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Value Relevance ◽  
Time Lag ◽  
Cash Flows ◽  
Research Hypothesis ◽  
Lag Effect ◽  
Future Value ◽  
Corporate Social

<p>This paper investigates the value relevance of corporate social responsibility. In particular, the paper examines the time lag value relevance of donation expenditure on firm value over the period of 2000–2014 in the listed Korean stock markets. Through empirical analysis, the paper provides evidence that donation expenditure has a significant effect on future firm value.</p><p>The empirical results of this paper support research hypothesis 1 (donation expenses have an effect on firm value) and research hypothesis 2 (donation expenses have a time lag effect on firms’ future value). In particular, the results show that donation expenses have an effect on firm value and the time lag interval is from two to 12 years. These results suggest that donation expenses can be regarded as assets that have potential for firms’ future cash flows.</p><p>The empirical evidence of this paper suggests there should be debate on whether the accounting treatment of donations should be changed in Korean accounting practices. </p>

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