The Effect of Income Smoothing and CSR Disclosureon Market Performance

The Effect of Income Smoothing and CSR Disclosureon Market Performance

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 ba...

Full description

Bibliographic Details
Main Authors: Inten Meutia, Devia Septyani, Mohamad Adam
Format: Article
Language:English
Published: Eastern Macedonia and Thrace Institute of Technology 2021-06-01
Series:International Journal of Business and Economic Sciences Applied Research
Subjects:
income smoothing
csr disclosure
market response
market risk
market value
Online Access:http://ijbesar.ihu.gr/docs/volume14_issue1/14_01_05.pdf
Description
Summary: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.
ISSN:2408-0098
2408-0101

Similar Items