Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility

2020 ◽  
Vol 47 (9-10) ◽  
pp. 1182-1214 ◽  
Author(s):  
Michael Mayberry
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Risk Taking ◽  
Good For ◽  
Corporate Social

scholarly journals Corporate Social Responsibility (CSR) and Risk Taking: Evidence from Indonesia

2019 ◽  
Vol 8 (1) ◽  
pp. 152-162
Author(s):  
Rezki Ananda Mulia ◽  
Joni Joni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Risk Taking ◽  
Stock Exchange ◽  
Listed Firms ◽  
Market Risks ◽  
Corporate Social

In this paper, we investigate the effect of Corporate Social Responsibility (CSR) on risk taking in Indonesia. We hand collect CSR and other corporate governance data from 2016-2017 for publicly listed firms on the Indonesian Stock Exchange (IDX). The results, based on 820 firm-year observations, suggest that CSR activity is negatively related to corporate’s risk. This means the presence of CSR activity is positively perceived by stakeholders. Therefore, it reduces operating and market risks of the company. Also, we test for endogeneity and the main findings remain similar.

scholarly journals Is Corporate Social Responsibility Disclosure Good for Accrual Profit and Real Manipulative Profit Managements?

2020 ◽  
Vol 55 (2) ◽  
Author(s):  
Suwarno Suwarno ◽  
Rahmawati Rahmawati ◽  
Djuminah Djuminah ◽  
Muthmainah Muthmainah ◽  
Widagdo Ari Kuncara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mining Sector ◽  
Good Relationship ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good For ◽  
Corporate Social ◽  
Research Period

This study examines the effects of Corporate Social Responsibility disclosure on the profit management of Indonesian mining companies which has rarely been done by previous scholars. This research was conducted on the mining sector in Indonesia. The research period covered was from 2009 until 2017 with 414 sample observations used. The hypothesis was analyzed by using the STATA program. The findings showed that Corporate Social Responsibility has a good relationship with accrual and real manipulative profit managements.

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