Waworuntu, Stephanus Remond and Wantah, Michelle Dewi and Rusmanto, Toto (2014) CSR and financial performance analysis: Evidence from top ASEAN listed companies. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The purpose of this research is to investigate whether the commitment of companies to their stakeholders has a relationship with better financial results and also to establish the extent and pattern of corporate disclosure in the top listed companies in the ASEAN region.This research found that there is a moderate to strong positive correlation between all the variables when analyzed as a whole. However, the correlation result varies when broken down into individual countries and sectors.There is an increasing awareness of CSR disclosure in the top listed ASEAN companies.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Corporate social disclosure; corporate social performance; corporate financial performance; profitability; ASEAN
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	24 Mar 2015 01:56
Last Modified:	18 Apr 2016 07:54
URI:	https://repo.uum.edu.my/id/eprint/13422

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