دورية أكاديمية
Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia
| العنوان: | Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia |
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| المؤلفون: | Tarjo Tarjo, Alexander Anggono, Rita Yuliana, Prasetyono Prasetyono, Muh Syarif, Muhammad Alkirom Wildan, Muhammad Syam Kusufi |
| المصدر: | Heliyon, Vol 8, Iss 12, Pp e11907- (2022) |
| بيانات النشر: | Elsevier, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Science (General) LCC:Social sciences (General) |
| مصطلحات موضوعية: | Corporate social responsibility, Financial fraud, Firm value, Indonesia, Malaysia, Science (General), Q1-390, Social sciences (General), H1-99 |
| الوصف: | The purpose of this research is to determine if financial fraud can lessen the direct impact of Corporate Social Responsibility (CSR) on firm value. Proxies of the CSR are fourth-generation of the Initiative Global Reporting, religiosity, Philanthropy, Voluntary Environmental Disclosure Index, and ISO 26000. The company's value proxy is Price Book Value and Profit Margin. At the same time, the proxy of financial fraud is the F-Score model. This researcher researches mining companies engaged in Indonesia and Malaysia's oil and gas sectors. This study uses a fixed effect model based on the Hausman diagnostic test statistics. This research reveals evidence that financial fraud can reduce the impact of CSR on a firm's value. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 2405-8440 |
| Relation: | http://www.sciencedirect.com/science/article/pii/S2405844022031954; https://doaj.org/toc/2405-8440 |
| DOI: | 10.1016/j.heliyon.2022.e11907 |
| URL الوصول: | https://doaj.org/article/20205f23c6914ec58bff1617ecd46ee1 |
| رقم الأكسشن: | edsdoj.20205f23c6914ec58bff1617ecd46ee1 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 24058440 |
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| DOI: | 10.1016/j.heliyon.2022.e11907 |