Corporate social environmental responsibility expenditure, foreign investment and corporate financial performance (Paper)

FAISAL, Faisal Corporate social environmental responsibility expenditure, foreign investment and corporate financial performance (Paper). The 2018 Fifth International Conference on Governance and Accountability .

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Abstract

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.

Item Type:Article
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74779
Deposited By:Dwinita Fibriani
Deposited On:25 Jul 2019 23:26
Last Modified:30 Jul 2019 14:00

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