Corporate social responsibility and financial accounting concepts: evidence from an emerging market

Mohammadi, Shaban; Saeidi, Hadi

doi:10.1108/sampj-10-2019-0364

Cited by 18 publications

(15 citation statements)

References 71 publications

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“…The reason for choosing the Structural Equation Modeling (SEM) method is due to the use of ROE (Return on Equity) intervening variables in intervening CSR (Corporate Social Responsibility) and Size in influencing stock returns accurately. The researches [11,13,15,16] uses the multiple linear regression analysis methods, but there is a weakness, namely, this method only looks at the direct effect between independent variables and dependent ones without looking at the previous average variable. Researches of [9,10,14,17] uses the path analysis method which has the disadvantage of not being able to detect the role of mediation automatically or must involve manual calculations which slows down the process research result.…”

Section: Sample Selection and Descriptionmentioning

confidence: 99%

“…Empirically, the problem of the influence of corporate social responsibility and company size on stock returns through Return On Equity is still controversial in the existing literature [9][10][11][12][13][14][15][16][17] states that corporate social responsibility and company size affect Return On Equity and Stock Return. However, there is a research gap in research from [5,[18][19][20] showing that corporate social responsibility and Return…”

Section: Introductionmentioning

confidence: 99%

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The Effect of COVID-19 Pandemic on Stock Return of Kompas 100 Index

Hafidzi¹,

Satoto²,

Supeni³

2023

IJSDP

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The COVID-19 pandemic has had a huge impact on all aspects of the company's life cycle. Some companies are even unable to maintain optimal performance like before during the pandemic. Corporate social responsibility activities that are considered to provide good faith to the good name of the company that contribute to increasing stock returns. However, corporate social responsibility activities are maximized because the costs are chosen for activities around the environment carried out by large-scale companies on the Compass Index 100. This study aims to determine the effect of corporate social responsibility and company size on stock returns through Return on Equity in companies listed on Kompas 100 Index after the COVID-19 Pandemic. The population in this study covers all companies that are members of the Kompas 100 Index and are registered with Indonesia Stock Exchange (IDX). The sample method used is purposive sampling. The data analysis technique used is Structural Equation Modeling (SEM) analysis. The results showed that corporate social responsibility and company size affect Return on Equity and stock returns, and Return on Equity affects stock returns. The demand for shares of companies listed on the Kompas 100 Index is classified as the most consistent because it takes into account the company's sustainability in the future by allocating corporate social responsibility costs to build the company's good name. Corporate social responsibility activities are the example of the company's concern for the surrounding environment which aims to be able to increase the company's Return on Equity. In line with the higher level of Return on Equity, the size of the company as measured by total assets has also increased.

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Section: Sample Selection and Descriptionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Effect of COVID-19 Pandemic on Stock Return of Kompas 100 Index

Hafidzi¹,

Satoto²,

Supeni³

2023

IJSDP

View full text Add to dashboard Cite

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“…Human resources are the vital power of an organization from a Zoroastrian perspective; machines and technology are the sole intermediates between this force and the attainment of organizational objectives. Another significant aspect of this approach is realizing that each firm has a social and cultural duty in addition to an economic one (Mohammadi & Saeidi, 2022).…”

Section: Zoroastrian Theorymentioning

confidence: 99%

Initiating a New Model in Compatible Human Resource Management in the Era of the Industrial Revolution 4.0

Idrus

Suharyanto

Herlina

et al. 2023

Jurnal Ilmiah Manajemen

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The development of human resource management will continue to change along with the times. At the same time, there have been various emerging developments in the model approach within human resource management. This study aims to look at the various models of human resource management approaches and find the most suitable approach to human resource management. This research will be carried out using a descriptive qualitative approach. The data used in this research comes from the results of research and previous studies that are still relevant to the content of this research. The results of this study found that the researcher with the Zoroastrian approach model was the most suitable approach model for human resource management in the Industrial Revolution 4.0 era. This is because, in this approach, values of a fairly high work ethic, empowerment, community improvement, fairness, and good manners are important in developing business excellence.

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“…The investigation shows that from 1984 to 2015, the coefficient reaction of FYE's quarter was significantly lower than that of the non-FYE quarter. In addition, strong corporate governance and a streamlined financial disclosure model could help reduce uncertainty associated with such data, whether by voluntarily reducing the use of personal data from companies or reforming the FASB Code (such as FASB 145) [7] . The goal of Mohammad I, S., et al's research is to examine the impact of corporate responsibility (CSR) of Iranian listed companies on the financial accounting scheme, including stock returns, fund managers, asymetry data, and financial performance.…”

Section: Literature Reviewmentioning

confidence: 99%

Risk Identification Method of Enterprise AccountingInformation Fraud Based on Weighted Association Rule Algorithm

Li¹,

Yao²

2022

Proceedings of the 2022 International Conference on Computer Science, Information Engineering and Digital Economy (CSIEDE 2022)

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In order to reduce the financial risks existing in enterprises, this paper studies the risk identification of enterprise accounting information fraud with weighted key algorithm. Based on the study of fuzzy association rules, this study analyzes the financial risks of enterprises, puts forward an analysis model of enterprise financial risks based on fuzzy association rules mining algorithm, and makes a qualitative analysis of enterprise financial crises, so as to predict enterprise financial risks and provide reference for enterprises to avoid risks. Comparing the correlation algorithm with the linear regression model, the result shows that the prediction error rate of the linear regression model is higher than that of the correlation algorithm model. Class I misjudgment rate is 40% higher, class II misjudgment rate is flat, overall misjudgment rate is 20% higher, and accuracy linear regression is 20% lower than correlation algorithm. It can be seen that the misjudgment rate of the correlation algorithm model is low, the prediction accuracy is high, and the discrimination and prediction ability of the linear regression model is poor, which proves the effectiveness of the application of the correlation algorithm in this paper.

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Corporate social responsibility and financial accounting concepts: evidence from an emerging market

Cited by 18 publications

References 71 publications

The Effect of COVID-19 Pandemic on Stock Return of Kompas 100 Index

The Effect of COVID-19 Pandemic on Stock Return of Kompas 100 Index

Initiating a New Model in Compatible Human Resource Management in the Era of the Industrial Revolution 4.0

Risk Identification Method of Enterprise AccountingInformation Fraud Based on Weighted Association Rule Algorithm

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