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Full-Text Articles in Business Administration, Management, and Operations
Corporate Social Disclosures By Indonesian Listed Companies, Juniati Gunawan
Corporate Social Disclosures By Indonesian Listed Companies, Juniati Gunawan
Theses: Doctorates and Masters
The issue of corporate social disclosure (CSD) has been of growing concern among businesses and communities globally, including those in Indonesia. As one of the big developing countries which offers a large domestic market and workforce. lndonesia is exposed to this issue. This study examines the extent of CSD in Indonesian listed companies by applying the content analysis method to company annual reports for the years 2003 to 2006. Prior studies have focused on exploring the theoretical framework, seeking the motivation for disclosures and obtaining certain stakeholder's opinions regarding CSD. However, those studies were limited to developed countries and to …
The Relationship Between Corporate Social Performance And Financial Asset Characteristics, Ingebjørg Kristoffersen
The Relationship Between Corporate Social Performance And Financial Asset Characteristics, Ingebjørg Kristoffersen
Theses: Doctorates and Masters
This thesis explores the theoretical and empirical evidence for a relationship between corporate social performance (CSP) and financial characteristics. An empirical analysis is performed to examine the Australian evidence for such a relationship, from a financial asset perspective. CSP data provided by Corporate Monitor Pty. Ltd. are used in the analysis. Specifically, available measures of environmental, social and governance performance of 237 Australian companies are compared with selected financial asset characteristics, including firm size, book-to-market value, financial performance and risk, covering the period between July 1997 and August 2003. Evidence of relationships is sought using bivariate correlations, group comparisons and …