Effect Of CSR Research Articles

Effect Of Earnings Management, Leverage, And CSR On Tax Avoidance With GCG As Moderating Variable

This study aims to test and analyze the effect of Earning management, leverage, and CSR on Tax avoidance with moderated by independent commissioners for GCG. Property and real estate companies are the population used in this study, where the processed companies are companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Quantitative approach is used in research”using secondary data in the form of financial statements”for 2018-2022. The purposive sampling method is one of the methods used for research, from this method researchers get 15 real estate companies as research samples. This study uses partial least squares (PLS) and SmartPLS 3. The results of this study indicate that earnings management and leverage have no significant impact on tax avoidance. GCG is unable to moderate Earning Management, Leverage, and CSR on Tax Avoidance because the P-Values are less than 0.5%. While Corporate Social Responsibility has a significant effect on Tax Avoidance because the P-Values are greater than 0.5%. The results of this study can be good input to the government or companies in the best possible taxation practices, so that practices that utilize tax avoidance can be used.

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Reputasi Sebagai Intervening

CSR performance will be better if the company has a good reputation, which basically has a positive relationship with the company's financial performance. The aim of this research is to determine the effect of CSR on financial performance and the company's reputation as an intervening agent. The method used is quantitative. Total observation in this study were 88. Datas were obtained from annual reports and were analyzed with IBM SPSS Statistics 26. The results of this research are (1) CSR disclosure has an influence on the company's financial performance. (2) CSR disclosure has no influence on the company's reputation. (3) Company reputation has a positive effect on financial performance

The Effect of CSR and Liquidity on Stock Returns with Profitability as an Intervening Variable in Banking Companies for the Period 2019 – 2023

The Effect of CSR and Liquidity on Stock Returns with Profitability as an Intervening Variable in Banking Companies for the Period 2019 – 2023

Environmental collaboration in construction projects: roles of CSR motivations, environmental commitment and team autonomy

PurposeThis study identifies three main CSR motivations (i.e. strategic benefits, altruism and greenwashing) and explores the relationship between CSR motivations and environmental collaboration by considering the mediating role of environmental commitment and the moderating role of team autonomy.Design/methodology/approachThe data collected from 336 respondents in the construction industry, structural equation modeling and bootstrapping were used to test hypotheses.FindingsThe findings show that altruistic CSR enhances environmental collaboration through enhancing environmental commitment, whereas greenwashing CSR damages environmental collaboration through reducing environmental commitment. Although there is no direct association between strategic CSR and environmental collaboration, environmental commitment mediates the effects of strategic CSR on environmental collaboration. Moreover, the positive effect of strategic CSR and altruistic CSR on environment commitment is stronger when team autonomy is stronger, whereas the negative effect of greenwashing CSR on environment commitment is weaker when team autonomy is stronger.Originality/valueThe findings contribute to the understanding of how CSR motivations can act as catalysts for collaborative efforts in addressing environmental issues within construction projects and offer theoretical understanding of team autonomy by illustrating its role in shaping organizational responses to CSR motivations. The findings can provide insights into why and how participating teams can collaborate better on environmental management, enriching the knowledge of environmental management practices in construction projects.

The Effect of CSR, Information Asymmetry and ROA on Real Earnings Management with Size as a Moderating Factor

This study examines the effect of CSR, information asymmetry. and ROA on real earnings management with company size as a moderating variable. The sample was selected using purposive random sampling method on manufacturing companies listed on the IDX for the period of 2015-2018. The results show that all variables (CSR, information asymmetry, and ROA) have a signific ant effect on abnormal operating cash flows. However, abnormal operating costs are significantly influenced only by CSR and information asymmetry. Meanwhile, abnormal production costs are significantly influenced by CSR and ROA. The final results show that total real earnings management is influenced by two important factors: Information Asymmetry and ROA. Additionally, the results indicate that company size can moderate the influence of CSR asymmetry and ROA on real earnings management practices. This study contributes to filling the research gap regarding independent factors affecting real earnings management

Business-based and Ethical Assessments of CSR Efficiency

The paper aims to assess the effect of CSR on the performance of transnational corporations. The theoretical aspects of social responsibility and its relationship with the results of the activities of transnational corporations were highlighted based on the literature review. The empirical studies aimed at assessing the effect of social responsibility on the performance results of enterprises were analysed and systematised. The findings of the empirical studies showed that CSR has an impact on the operational and financial results of transnational corporations. Ethical considerations are also discussed, especially with respect to the issue of genuine social contribution versus greenwashing.

A Domino Effect of Firm CSR Across Multi-Stakeholders: Evidence from China’s Resource Tax Reform

A Domino Effect of Firm CSR Across Multi-Stakeholders: Evidence from China’s Resource Tax Reform

The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.

The Role Of Finance Performance In Moderating The Effect Of Erm, Corporate Governance, CSR, And Sustainability Report On Firm Value

This study was conducted with the aim of knowing the role of finance performance in moderating the Effect of ERM, Corporate Governance, CSR, and Sustainability Report on Firm Value. This study uses a population of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. This type of research is explanatory research with a quantitative approach. The data used is secondary data in the form of annual reports. The sampling method used was purposive sampling, which resulted in 48 manufacturing sector companies as research samples based on predetermined criteria. The analysis technique used is Partial Least Square (PLS) with the help of the Smart-PLS program. The results showed that ERM and CG have a positive and significant influence on firm value. However, CSR and SR do not have a significant influence on firm value. On the other side, finance performance is not able to moderate ERM, CSR and SR on firm value, but finance performance is able to moderate CG.

The inverted U-shaped relationship between corporate social responsibility and default risk: The role of financing constraints

With increased corporate liquidity and debt repayment pressure, CSR's “insurance” role has received more attention. We conducted a comprehensive empirical analysis of 4988 listed companies in the Chinese context during 2011–2020. Our research has three findings: First, the initial increase in CSR will lead to a rise in default risk. However, once the CSR level exceeds a specific threshold, the default risk decreases as the CSR rises. We tested the robustness of the results by replacing the explanatory and the explained variables and taking into account the lag time effect, which proved the reliability of our research conclusions. Second, the mediation analysis shows financing constraints play an important mediating role in this inverted U-shaped relationship. On the left side of the U-shape, CSR performance intensifies financing constraints, while on the right side, increasing CSR reduces financing constraints. Finally, we confirm heterogeneity in the impact of CSR on the default risk of different enterprises' ownership and size. Our study complements the current literature on the effects of CSR on default risk. We are making policymakers and stakeholders aware of the importance of mandatory CSR disclosure.

CSR, Digital Transformation, and Internal Control: Three-Way Interaction Effect on the Firm Value of Chinese Listed Companies

CSR has become a key issue for the qualitative growth of the Chinese economy, while digital transformation has emerged as a crucial strategy for enhancing company competitiveness. Thus, the complex impact of CSR and digital transformation on the firm value is an important research topic. This study analyzes the moderating effect of digital transformation and the three-way interaction effect of internal control on the CSR–firm value relationship. A hierarchical multiple regression analysis of Chinese listed companies shows a significant positive relationship between CSR and the firm value and a positive moderating effect of digital transformation on the CSR–firm value relationship. According to the three-way interaction analysis results, internal control strengthens the moderating effect of digital transformation, which strengthens the positive relationship between CSR and the firm value. This study has academic value as the first to present and empirically analyze a research model on the complementary effects of CSR, DT, and internal control on the firm value. It also presents corporate strategies to respond to changes in the business environment and provides political implications for promoting corporate and social development together.

Moderating effects of CSR on the performance and characteristics of Tunisian banks listed on the BVMT

Moderating effects of CSR on the performance and characteristics of Tunisian banks listed on the BVMT

Analysis Global of The Effect of Corporate Social Responsibility On Financial Performance

This study investigates the effect of CSR on corporate financial performance globally. Data is drawn from various countries to provide a broader picture. Meta analysis was used to collect data from various online sources mainly from Google Scholar. The research results from seven indexed international journals showed mixed findings. Some journals show a positive relationship between CSR and financial performance, while others highlight a negative impact, especially in the short term. Factors such as firm size, industry, and geographical location moderate the relationship. The discussion outlines the importance of CSR in a global context, relevant theories, and challenges in this research. In conclusion, firms are advised to integrate CSR in their various business strategies to improve financial performance, although it requires further research to confirm the causal relationship.

Combined effect of compassionate and uncompassionate self-responding on Chinese college students’ mental health during the initial wave of the COVID-19 pandemic: a response surface analysis

ABSTRACT Background: The initial wave of the COVID-19 pandemic significantly deteriorated mental health, especially among college students. Self-compassion has demonstrated benefits for psychological outcomes such as depressive symptoms, life satisfaction, posttraumatic stress symptoms (PTSS), and posttraumatic growth (PTG). Notably, existing literature suggests that the protective and vulnerable aspects within the Self-Compassion Scale, namely, compassionate and uncompassionate self-responding (CSR and USR), can coexist within individuals and influence their mental health through various coexisting patterns. However, this process has not been sufficiently explored. Objective: This study aimed to explore the combined effects of CSR and USR on college students’ depressive symptoms, life satisfaction, PTSS, and PTG during the initial wave of the pandemic. Method: In this cross-sectional study, 4450 Chinese college students (51.9% females, M age = 20.58 years, SD = 1.49) completed self-report measures amid the COVID-19 pandemic’s initial wave in 2020. Response surface analyses were utilised to investigate the combined effects of CSR and USR. Results: Simultaneously increased CSR and USR were associated with a slight increase in depressive symptoms, PTSS, and life satisfaction, but a substantial increase in PTG. Conversely, increased CSR and decreased USR were associated with a considerable decrease in depressive symptoms and PTSS, a significant increase in life satisfaction, and a moderate increase in PTG. Conclusions: CSR and USR demonstrated protective and vulnerable impacts, respectively. It is imperative to analyse their combined effects as an interactive system and consider the specific characteristics of different psychological responses.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE

Companies engage in CSR and GCG activities because they believe it will improve their financial performance. Income uncertainty as an impact of pandemic makes it interesting to examine how company will operate throughout 2019-2021. This study uses data on financial dan sustainability reports from five sectors of manufacturing companies. The proportion of institutional ownership and independent commissioners, as well as the audit quality, are used to calculate GCG. The disclosed activities in SR are measured for CSR. The modified Jones model is used to measure earnings management. ROA, EPS, and Tobin's Q are used to measure financial performance. PLS method and WarpPLS v.8.0 was used to examine the hypotheses in this study. The study’s findings demonstrate that GCG significantly affect financial performance and earnings management. CSR has a substantial effect on financial performance while having no effect on earnings management. Earnings management have no significant effect on financial performance. Meanwhile, earnings management is considered unable to mediate the effect of GCG and CSR on financial performance.

CSR in the banking industry: A longitudinal analysis of the impact on financial performance and risk-taking

Building on the stakeholder influence capacity theory we propose a non-linear relationship between CSR investments and financial performance and between CSR investments and risk-taking behavior in financial firms. We study the impact of ESG scores on both the financial performance and risk-propensity of European banks using panel data from 2005 to 2022. Given the role of Swiss banks as frontrunners regarding the implementation of CSR-related regulations in the financial industry, we also shed light on the Swiss case. Controlling for bank and time fixed effects we confirm a U-shaped relationship between ESG and financial performance, and an inverted U-shaped relationship between ESG and risk for Swiss banks. Remarkably, we find no relationship between CSR initiatives and financial performance for European banks and find a direct negative effect of CSR on risk density. These results indicate the need to consider institutional differences in the CSR debate. Moreover, we show that promoting ESG initiatives in the financial industry might lead to adverse effects (i.e. lower financial performance and higher risk) if banks do not commit sufficiently to those CSR investments.

Good Corporate Governance and Corporate Social Responsibility on Financial Performance Through Earning Management

Abstract Purpose - This study aims to determine the effect of GCG and CSR on Financial Performance Through Earning Management during Covid-19 pandemic to see whether the company can be sustainable. Design/methodology/approach - Study employs a quantitative methodology and utilizes the firm LQ45, one of 45 companies listed on the IDX for the 2018–2022 time frame. Based on EPS and TBQ as proxies.Findings - The research findings demonstrate a substantial impact of CSR on FP. Financial performance is significantly impacted by GCG factors with institutional ownership proxies, ROA, EPS, and TBQ proxies, as well as audit quality indicators. The Kind variable on financial performance, which is mediated by the total accrual of the CSR variable in the form of TBQ and EPS, can't be mediated by Total Accrual. This indicates that the independent variable has no discernible negative impact on financial performance. Total accruals mediate between the independent variable's large positive impact on financial performance. Thus, it is clear that whereas earnings management can do so between GCG and CSR variables to financial performance. Management can choose to either maximize or minimize income through accounting policies, which can worry investors. Hence, enhancing environmental and social activities through CSR can impact earnings management.Research limitations/implications – Implementing CSR in businesses can safeguard the environment while also improving financial success, Especially given that the ordinary investor is concerned with the environment and the company's sustainability. Keywords: Good Corporate Governance, Corporate Social Responsibility, Earning Management, Financial Performance, and Audit Quality

중국 상장기업의 조세회피와 사회적 책임활동이 기업가치에 미치는 영향

[Purpose] Recently, social demands for sincere tax payment and social responsibility activities (hereinafter, CSR) of companies are increasing. However, some oppose this because of the decrease in corporate value. China, which has shown rapid capitalism economic development over the past decades, is no exception. This study empirically analyzed the effects of tax avoidance and CSR on corporate value for Chinese listed companies. [Methodology] For empirical analysis, corporate value was measured in Tobin Q, tax avoidance was measured in three ways：effective tax rate and effective cash tax rate multiplied by (－1), and discretionary BTD of Desai and Dharmapala (2006). CSR was measured by whether or not to disclose the CSR report. [Findings] First, it was found that corporate value decreased as tax avoidance increased. Second, when CSR is active, corporate value increases. Third, the regression coefficients of the interaction variable between tax avoidance and CSR all had significant positive (＋) values, and it was found that the negative effect of tax avoidance on corporate value decreased when CSR is active. [Implications] This s tu dy i s meaningfu l in that it has demonstrated empirically that i t is also effective in terms of corporate sincere tax payment and CSR performance corporate value.

The effects of heterogeneous CSR on corporate stock performance: evidence from COVID-19 pandemic in China

AbstractCorporate social responsibility (CSR) could be an effective risk-alleviating tool for companies. However, an important issue is whether CSR plays a risk-alleviating role in large negative shocks such as the COVID-19 pandemic. This study investigated the impact of corporate social responsibility on stock performance in China during the COVID-19 pandemic, focusing on the differing effects of strategic and responsive CSR. By analysing daily data on newly confirmed COVID-19 cases and the stock performance of A-share listed companies during the lockdown period in 2020, we find that CSR can significantly mitigate the negative effects of the pandemic on stock returns and recovery. Specifically, responsive CSR has a significant short-term moderating effect, whereas strategic CSR has a significant long-term moderating effect. The moderating effects of CSR are more pronounced among non-state-owned firms, firms with lower financial leverage, and large companies. These findings suggest that companies can reduce short- and long-term risks by strategically using responsive and strategic CSR in response to negative shocks in global economies.

Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies

Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies