Corporate social responsibility (CSR) disclosure, earnings response coefficient (ERC), and the chance to grow

Yosie Rizky Anugrah, Wiwiek Dianawati

Research output: Contribution to journalArticlepeer-review

9 Citations (Scopus)

Abstract

The purpose of this research is to find empirical evidence that disclosure of Corporate Social Responsibility (CSR) has a positive effect on the Earnings Response Coefficient (ERC). This study uses a sample of companies included in the SRI-Kehati Index for the period 2014-2018. This study was analyzed using Moderated Regression Analysis (MRA) with the SPSS version 20 application. The results of this study indicate that CSR disclosure has a positive effect on ERC, while growth opportunities cannot moderate the relationship between CSR disclosures on ERC. This study contributes empirically to the development of theories on corporate social responsibility.

Original languageEnglish
Pages (from-to)382-390
Number of pages9
JournalCuadernos de Economia (Spain)
Volume43
Issue number123
DOIs
Publication statusPublished - Sept 2020

Keywords

  • Corporate Social Responsibility (CSR)
  • Earnings Response Coefficient (ERC)
  • Growth opportunities

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