The Effect of Income Smoothing and CSR Disclosureon Market Performance
The Effect of Income Smoothing and CSR Disclosureon Market Performance
Author(s): Inten MeutiaSubject(s): Economy, Financial Markets
Published by: Τεχνολογικό Εκπαιδευτικό Ίδρυμα Ανατολικής Μακεδονίας και Θράκης
Keywords: Income Smoothing; CSR Disclosure; Market Response; Market Risk; Market Value;
Summary/Abstract: Purpose: The main aim of the study was to determine the effect of income smoothing and CSR disclosure whether it affects market performance which is divided into 3 aspects, namely market response (CAR), market risk (SD), market value (MVE) in manufacturing companies in Indonesia. This study uses a basic theory, namely agency and signals are used to explain how the income smoothing company that makes CSR disclosures affects market performance.
Journal: International Journal of Business and Economic Sciences Applied Research (IJBESAR)
- Issue Year: 14/2021
- Issue No: 1
- Page Range: 58-68
- Page Count: 11
- Language: English
