This study aims to analyze the effect of corporate social responsibility on a company’s financial performance with earning management as a moderating variable. The variables used in this study are corporate social responsibility, firm age, firm size, leverage, and earning management as moderation variables. This research uses a quantitative approach using multiple linear regression analysis. The target population in this study are all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018, which amounted to 875 observations. The results showed that corporate social responsibility variable has no significant influence on financial performance. The analysis with moderating variables show that earning management can strengthen the relationship between corporate social responsibility and financial performance.
Keywords: corporate social responsibility, financial performance, earning management
Friendships are vital to mental health and well-being. Understanding autistic individuals’ lived experiences of friendship is necessary to support friendship development. A scoping review exploring autistic individuals’ experiences of friendship was undertaken to understand their perspectives of friendship. Electronic database and manual reference searches identified twenty-two studies exploring autistic perspectives of friendship. Results were synthesised using a meta-ethnographic approach across the lifespan. Findings highlight the common and unique experiences of friendship among autistic individuals. While autistic individuals defined friendship based on homophily and propinquity, similar to non-autistic individuals, unique challenges including friendship insecurity, monotropism and efforts to conform to neurotypical social norms, leading to anxiety, were experienced by autistic individuals.
This pilot study involved 40 adults participating in treatment through the Northern Sydney Magistrates Early Referral Into Treatment (MERIT) Program, Australia. Standardized health outcomes questionnaires such as the Severity of Dependence Scale (SDS), Kessler–10 (K-10), and Short Form (36) Health Survey (SF36), were administered to each participant on three different occasions: pre-treatment episode, post-treatment episode, and 3 months follow-up. The study aimed to determine whether any observed benefits to participants at completion of the MERIT program were continued 3 to 6 months post treatment. Although the findings indicate that some benefits achieved throughout the treatment phase were maintained at follow-up, the pilot study has a number of methodological limitations, and as such, further research is recommended.
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