Matches in SemOpenAlex for { <https://semopenalex.org/work/W4229373081> ?p ?o ?g. }
- W4229373081 endingPage "1438" @default.
- W4229373081 startingPage "1420" @default.
- W4229373081 abstract "This study examined the effect of the components of corporate social responsibility (CSR) and earnings management on market value, measured using Tobin's Q. CSR is measured by using KLD Index, while earnings management used discretionary loan loss provision. The GMM-SYS (generalized method of moment system) dynamic panel data method is employed to examine the research framework on conventional banks listed in Indonesia Stock Exchange. Among six components in CSR disclosures, only corporate governance, environmental and product disclosures are favorable for bank's market value. Furthermore, earnings management had a positive impact on market value. Empirical result indicated that CSR functions as a part of bank strategic moves in order to survive the highly dynamical business environment. Since CSR inflicts additional costs for the company, they must perform CSR efficiently while maintaining a strong relationship with shareholders. This study contributes to CSR and financial management literature by finding the nature of CSR effects as future strategic investment." @default.
- W4229373081 created "2022-05-10" @default.
- W4229373081 creator A5010887008 @default.
- W4229373081 creator A5031491695 @default.
- W4229373081 creator A5038584699 @default.
- W4229373081 creator A5048220377 @default.
- W4229373081 creator A5076707675 @default.
- W4229373081 date "2022-03-04" @default.
- W4229373081 modified "2023-09-26" @default.
- W4229373081 title "The CSR Performance and Earning Management Practice on the Market Value of Conventional Banks in Indonesia" @default.
- W4229373081 cites W1481634458 @default.
- W4229373081 cites W1524573850 @default.
- W4229373081 cites W1553707803 @default.
- W4229373081 cites W1996253102 @default.
- W4229373081 cites W2042060819 @default.
- W4229373081 cites W2055013323 @default.
- W4229373081 cites W2213061720 @default.
- W4229373081 cites W2313498325 @default.
- W4229373081 cites W2347160108 @default.
- W4229373081 cites W2464006516 @default.
- W4229373081 cites W2467324269 @default.
- W4229373081 cites W2578410877 @default.
- W4229373081 cites W2597310663 @default.
- W4229373081 cites W2610634299 @default.
- W4229373081 cites W2617673316 @default.
- W4229373081 cites W2763956599 @default.
- W4229373081 cites W2770416673 @default.
- W4229373081 cites W2803008327 @default.
- W4229373081 cites W2810074390 @default.
- W4229373081 cites W2900056090 @default.
- W4229373081 cites W2900548841 @default.
- W4229373081 cites W2903467407 @default.
- W4229373081 cites W2906634483 @default.
- W4229373081 cites W2908067876 @default.
- W4229373081 cites W2910746226 @default.
- W4229373081 cites W2918921364 @default.
- W4229373081 cites W2921351386 @default.
- W4229373081 cites W2939089930 @default.
- W4229373081 cites W2970559300 @default.
- W4229373081 cites W2974788112 @default.
- W4229373081 cites W2997594137 @default.
- W4229373081 doi "https://doi.org/10.4018/978-1-6684-5590-6.ch070" @default.
- W4229373081 hasPublicationYear "2022" @default.
- W4229373081 type Work @default.
- W4229373081 citedByCount "0" @default.
- W4229373081 crossrefType "book-chapter" @default.
- W4229373081 hasAuthorship W4229373081A5010887008 @default.
- W4229373081 hasAuthorship W4229373081A5031491695 @default.
- W4229373081 hasAuthorship W4229373081A5038584699 @default.
- W4229373081 hasAuthorship W4229373081A5048220377 @default.
- W4229373081 hasAuthorship W4229373081A5076707675 @default.
- W4229373081 hasBestOaLocation W42293730812 @default.
- W4229373081 hasConcept C10138342 @default.
- W4229373081 hasConcept C119857082 @default.
- W4229373081 hasConcept C120757647 @default.
- W4229373081 hasConcept C121955636 @default.
- W4229373081 hasConcept C141261163 @default.
- W4229373081 hasConcept C144133560 @default.
- W4229373081 hasConcept C149782125 @default.
- W4229373081 hasConcept C151730666 @default.
- W4229373081 hasConcept C162324750 @default.
- W4229373081 hasConcept C182306322 @default.
- W4229373081 hasConcept C18903297 @default.
- W4229373081 hasConcept C200870193 @default.
- W4229373081 hasConcept C23032112 @default.
- W4229373081 hasConcept C2776291640 @default.
- W4229373081 hasConcept C2780299701 @default.
- W4229373081 hasConcept C2780762169 @default.
- W4229373081 hasConcept C2781009383 @default.
- W4229373081 hasConcept C2781426361 @default.
- W4229373081 hasConcept C39389867 @default.
- W4229373081 hasConcept C41008148 @default.
- W4229373081 hasConcept C6422946 @default.
- W4229373081 hasConcept C86803240 @default.
- W4229373081 hasConceptScore W4229373081C10138342 @default.
- W4229373081 hasConceptScore W4229373081C119857082 @default.
- W4229373081 hasConceptScore W4229373081C120757647 @default.
- W4229373081 hasConceptScore W4229373081C121955636 @default.
- W4229373081 hasConceptScore W4229373081C141261163 @default.
- W4229373081 hasConceptScore W4229373081C144133560 @default.
- W4229373081 hasConceptScore W4229373081C149782125 @default.
- W4229373081 hasConceptScore W4229373081C151730666 @default.
- W4229373081 hasConceptScore W4229373081C162324750 @default.
- W4229373081 hasConceptScore W4229373081C182306322 @default.
- W4229373081 hasConceptScore W4229373081C18903297 @default.
- W4229373081 hasConceptScore W4229373081C200870193 @default.
- W4229373081 hasConceptScore W4229373081C23032112 @default.
- W4229373081 hasConceptScore W4229373081C2776291640 @default.
- W4229373081 hasConceptScore W4229373081C2780299701 @default.
- W4229373081 hasConceptScore W4229373081C2780762169 @default.
- W4229373081 hasConceptScore W4229373081C2781009383 @default.
- W4229373081 hasConceptScore W4229373081C2781426361 @default.
- W4229373081 hasConceptScore W4229373081C39389867 @default.
- W4229373081 hasConceptScore W4229373081C41008148 @default.
- W4229373081 hasConceptScore W4229373081C6422946 @default.
- W4229373081 hasConceptScore W4229373081C86803240 @default.
- W4229373081 hasLocation W42293730811 @default.
- W4229373081 hasLocation W42293730812 @default.