The effect of corporate social responsibility disclosure and corporate governance mechanisms on earnings management and stock risk: evidence from Public Bank in Indonesia / Idrianita Anis and Ancella A.Hermawan.

• المؤلفون الرئيسيون: Anis, Idrianita, A.Hermawan, Ancella
• التنسيق: مقال
• اللغة: English
• منشور في: Accounting Research Institute (ARI) 2017
• الموضوعات: Earnings management
• الوصول للمادة أونلاين: http://ir.uitm.edu.my/id/eprint/30255/1/30255.pdf; http://ir.uitm.edu.my/id/eprint/30255/

This research aimed to examine the effect of corporate social responsibility disclosure (CSRD) and corporate governance mechanisms (CGM) on earnings management (EM) and stock risk (SRISK).The first proposed model hypothesized that (1) CSRD and CGM have negative effect on SRISK directly. This resear...