AKRUAL: Jurnal Akuntansi
Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)

Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal

Eriandani, Rizky (Unknown)

Article Info

Publish Date
06 Apr 2010

Abstract

AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.

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Journal Info
AKRUAL: Jurnal Akuntansi
Website

Abbrev

aj

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...