scholarly journals Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees’ and Environmental Dimensions?

2015 ◽  
Vol 12 (12) ◽  
pp. 967-981 ◽  
Author(s):  
Mohammad Ebrahim Nawaiseh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

scholarly journals The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence

2019 ◽  
Vol 16 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Meshari Al-Hajri ◽  
Fawaz Al-Enezi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Affiliation ◽  
Corporate Social ◽  
The Impact

The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (2) ◽  
pp. 185
Author(s):  
Henik Haris Astuti ◽  
Roni Aron Oktavianus ◽  
Yvonne Augustine
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social ◽  
Sustainability Report

<p><em>This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable.</em><em> </em><em>The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method.</em><em> </em><em>The result of this research are: (1) </em><em>corporate social responsibility disclosure</em><em> has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of </em><em>corporate social responsibility disclosure</em><em> on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.</em></p><p><em> </em></p>

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