{"title":"收入平滑与企业社会责任披露对市场绩效的影响","authors":"I. Meutia, D. Septiani, M. Adam","doi":"10.25103/IJBESAR.141.05","DOIUrl":null,"url":null,"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.","PeriodicalId":31341,"journal":{"name":"International Journal of Business and Economic Sciences Applied Research","volume":"14 1","pages":"58-68"},"PeriodicalIF":0.0000,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The effect of income smoothing and CSR disclosure on market performance\",\"authors\":\"I. Meutia, D. Septiani, M. Adam\",\"doi\":\"10.25103/IJBESAR.141.05\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":31341,\"journal\":{\"name\":\"International Journal of Business and Economic Sciences Applied Research\",\"volume\":\"14 1\",\"pages\":\"58-68\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Business and Economic Sciences Applied Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25103/IJBESAR.141.05\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Business and Economic Sciences Applied Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25103/IJBESAR.141.05","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The effect of income smoothing and CSR disclosure on 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 basic theory, namely agency and signals are used to explain how the income smoothing company that makes CSR disclosures affects market performance.
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