Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal

AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesia...

Full description

Saved in:
Bibliographic Details
Published inAkrual Vol. 1; no. 2; pp. 118 - 136
Main Author Eriandani, Rizky
Format Journal Article
LanguageEnglish
Indonesian
Published Universitas Negeri Surabaya 06.04.2010
Subjects
beta
csr disclosure
earning response coefficient
high profile industry
price to book value
Online AccessGet full text

Cover

More Information
Summary:AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.
ISSN:2085-9643
2502-6380
DOI:10.26740/jaj.v1n2.p118-136