Ex-auditor CEOs and corporate social responsibility (CSR) disclosure: Evidence from a voluntary period of sustainability report in Indonesia

AA Ngelo, Y Permatasari, SZA Rasid, I Harymawan… - Sustainability, 2022 - mdpi.com
This study examines the relationship between ex-auditor CEOs in companies and corporate
social responsibility disclosure in the Indonesian setting, where the presence of ex-auditor …

The effect of corporate governance on corporate social responsibility disclosure and performance

D RATMONO, DE NUGRAHINI… - The Journal of Asian …, 2021 - koreascience.kr
This research aims to test the effect of corporate governance factors on corporate social
responsibility (CSR) disclosure and its impact on a company's financial performance. The …

[PDF][PDF] The impact of government ownership and corporate governance on the corporate social responsibility: evidence from UAE

A FARHAN, ARF FREIHAT - The Journal of Asian Finance …, 2021 - researchgate.net
The main objective of this study is to examine the government ownership effect on the
United Arab Emirates (UAE) firm's corporate social responsibility (CSR). Government …

The relationship of corporate social responsibility (CSR) disclosure and earnings management: Evidence from Indonesia

MI PAKAWARU, AG MAYAPADA… - The Journal of Asian …, 2021 - koreascience.kr
The relationship between corporate social responsibility (CSR) and earnings management
is still a debate. Several previous studies showed that CSR is a determinant of earnings …

Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan

MY Khairin, A Firmansyah - Owner: Riset dan Jurnal Akuntansi, 2024 - owner.polgan.ac.id
Basically, CSR activities are voluntary, but due to regulations set by the government, CSR
activities are implicitly mandatory (Xu & Zeng, 2016). The purpose of the government in …

The impact of ownership structure and audit quality on carbon emission disclosure: an empirical study from Indonesia

B TARIGAN, AJ PRAMONO, R RUSMIN… - The Journal of Asian …, 2022 - koreascience.kr
This study investigates the impact of ownership structures and audit quality on carbon
emission disclosure. It also examines how audit quality affects the relationship between …

Does investment in CSR activities enhance firm value for politically connected firms? Evidence from India

K Ganguly, AK Mishra - Global Business Review, 2023 - journals.sagepub.com
This article examines whether political connections and CSR activities influence firm value
in an emerging market. We use panel data of 1,897 firms listed on the National stock …

Are politically connected firms in Brazil worried about anti-corruption disclosure?

ANF Barros, MRL dos Santos, IA Melo… - Journal of Accounting …, 2022 - emerald.com
Purpose Due to the mixed evidence regarding politically connected (PCON) firms and
voluntary disclosure, the authors seek to investigate the direction of the association between …

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

AR Muliawati, H Hariyati - Jurnal Akuntansi Dan Ekonomika, 2021 - ejurnal.umri.ac.id
This study aims to examine and analyze the influence of political connections and media
exposure on disclosure of Corporate Social Responsibility (CSR). This research is a …

Government ownership, international operations, board independence and environmental disclosure: evidence from Asia–Pacific

LM Ifada, M Indriastuti - Jurnal Dinamika Akuntansi, 2021 - journal.unnes.ac.id
Purpose: This study examines the relationship between government ownership,
international operations, and board independence as an independent variable on …