FAISAL, Faisal (2018) CORPORATE SOCIAL ENVIRONMENTAL RESPONSIBILITY EXPENDITURE, FOREIGN INVESTMENT AND CORPORATE FINANCIAL PERFORMANCE. The 2018 Fifth International Conference on Governance and Accountability .
|PDF - Published Version|
The accounting system of corporate social and environmental responsibility (CSER) costs is still unable to disclose and accumulate the true value of CSER activities. The costs of CSER is known as CSER expenditure. The CSER expenditure consists of three elements namely expenditure of environmental management, expenditure of social contribution, and expenditure of research and development of production. The purpose of this study is to examine the relationship between the elements of CSER expenditure on foreign investment activities and its impact on corporate financial performance. Sample of this study consists of 132 manufacturing companies for period of 2012-2016, The results of this study show that the elements of CSER expenditure have significant influence on foreign investment and corporate financial performance.
|Additional Information:||social environmental responsibility, expenditure, investment, financial performance|
|Uncontrolled Keywords:||social environmental responsibility, expenditure, investment, financial performance|
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Divisions:||Faculty of Economics and Business > Department of Accounting|
|Deposited By:||Mr. Perpustakaan Fakultas Ekonomi|
|Deposited On:||06 Sep 2018 10:28|
|Last Modified:||06 Sep 2018 10:28|
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