Is The Higher Quality Financial Reporting Improves Csr Investment Efficiency And Future Financial Performance In Indian Perspective
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Is The Higher Quality Financial Reporting Improves Csr Investment Efficiency And Future Financial Performance In Indian Perspective
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Author : Mr. Harshit Eric Williams
language : en
Publisher:
Release Date : 2020
Is The Higher Quality Financial Reporting Improves Csr Investment Efficiency And Future Financial Performance In Indian Perspective written by Mr. Harshit Eric Williams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
This study searches for the role of financial reporting quality in disciplining managers' investments in corporate social responsibility (CSR) in Indian companies. While agency have similar kind of problems which relates to investment decisions, with respect to investment in CSR, the moral exposure problem that results in over-investment is likely exacerbated as CSR provides certain concealed benefits to managers that would not be anticipated from a typical investment. I have recognized that there is a positive relation between investment in CSR and future profitability for firms with high-quality financial reporting; whereas there is a negative relation between investment in CSR and future profitability for firms with low-quality financial reporting. In general, these outcomes has recommended that higher-quality financial reporting improves CSR investment efficiency by justifying moral helplessness, resulting in an investment in CSR that benefits stake holders by improving future financial performance.
Investor Oriented Corporate Social Responsibility Reporting
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Author : Jane Thostrup Jagd
language : en
Publisher: Routledge
Release Date : 2014-08-27
Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-27 with Business & Economics categories.
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
Integrated Reporting And Sustainability Related Assurance
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Author : Gürtürk, Anil
language : en
Publisher: kassel university press GmbH
Release Date : 2017-04-04
Integrated Reporting And Sustainability Related Assurance written by Gürtürk, Anil and has been published by kassel university press GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-04 with categories.
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.
Corporate Social Responsibility Corporate Financial Performance Relationship Evidence From Uk S Food Industry
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Author : Junaid Javaid
language : en
Publisher: GRIN Verlag
Release Date : 2014-09-23
Corporate Social Responsibility Corporate Financial Performance Relationship Evidence From Uk S Food Industry written by Junaid Javaid and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-23 with Business & Economics categories.
Project Report from the year 2012 in the subject Business economics - Business Management, Corporate Governance, grade: B-, Manchester Metropolitan University Business School, course: MSc Finance, language: English, abstract: The main purpose of the proposed research paper will be to investigate the impact of Corporate Social Responsibility on the listed companies’ share price in order to evaluate and analyse its contribution to their increases. In the below portion, the research questions with its objectives are listed and briefly discussed below: - What Impact the Corporate Social Responsibility (CSR) Disclosure would made on the Corporate Financial Performance (CFP)? - Is it any relationship exists between the firm’s CSR and its performance based on its share prices. - Identify at least one dimension of Corporate Social Responsibility (CSR) which would be positively related to Corporate Financial Performance (CFP)? - Investigate and Presents the benefits of CSR’s implementation to the UK’s Food Industry financial and market performance? So it is cleared that the questions are properly designed in order to accomplish the core objective of the Proposed Research Paper.
Key Performance Indicators A Useful Tool For Csr Reporting
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Author : Joel Diener
language : en
Publisher: GRIN Verlag
Release Date : 2015-07-27
Key Performance Indicators A Useful Tool For Csr Reporting written by Joel Diener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-27 with Business & Economics categories.
Seminar paper from the year 2015 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Seminar Sustainable Entrepreneurship, language: English, abstract: The need to move to a more sustainable economy is understood by the management, employees, customers, investors and other stakeholders. But it is especially the investors viewpoint that influences the policy of the company. Therefore their perspective on sustainability has a high relevance. In a report from 2006 the United Nations Environmental Program Finance Initiative (UNEP FI) defines sustainability from an entrepreneurial point of view. It is “a business approach that creates long-term shareholder value by embracing opportunities and managing risks derived from economic, environmental and social developments.”
Earnings Quality And Corporate Social Responsibility Performance
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Author : Ming (Eledy) Yin
language : en
Publisher:
Release Date : 2014
Earnings Quality And Corporate Social Responsibility Performance written by Ming (Eledy) Yin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Earnings management categories.
This thesis provides additional evidence on the association between corporate social responsibility (CSR) performance and earnings management, and the persistence of the relationship over time. The analyses are based on a sample of U.S. firms from 1991 to 2011. Based on two proxies of earnings management, I find that firms with superior CSR performance experience a reduction in earnings management through both accruals and real manipulations. Further, I find that the negative association between CSR performance and accruals-based earnings management was diminished by the Global Financial Crisis. Moreover, I find that firms with superior CSR performance are less likely to engage in future earnings management through real activity manipulation. However, I fail to find any evidence to support the impact of the Global Financial Crisis on the association between current CSR performance and future earnings management. Overall, my findings are consistent with the view that CSR firms behave in an ethical, trustworthy and honest manner in their accounting and operating decisions, leading to higher transparency in their financial reporting.
Corporate Responsibility And Digital Communities
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Author : Georgiana Grigore
language : en
Publisher: Springer
Release Date : 2017-11-27
Corporate Responsibility And Digital Communities written by Georgiana Grigore and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-27 with Business & Economics categories.
This book explores conceptualizations of CSR and sustainability in the digital economy, focusing upon points of intersection between CSR and online communities. Reflecting on new areas of responsibility that organisations must face in a globalised economy, the contributions explore the ways CSR is being communicated, challenged and reshaped in a rapidly evolving online context. Up-to-date research from around the world shows how diverse communities, citizens and stakeholders are engaging with, and making demands on, organisations in novel ways that pay little respect to international borders. With online communities increasingly influencing the way in which business is carried out and perceived, the case studies explored here offer a useful indication of the variety of new developments and controversies that have emerged in the field of CSR. This book will appeal to postgraduate students and researchers of CSR and CSR communications, as well as communication, public relation and corporate responsibility practitioners.
Corporate Social Reporting In A Financial Reporting System For Investors
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Author : Isabell Keil
language : en
Publisher: GRIN Verlag
Release Date : 2004-09-08
Corporate Social Reporting In A Financial Reporting System For Investors written by Isabell Keil and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-09-08 with Business & Economics categories.
Essay from the year 2002 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), University of Glamorgan, language: English, abstract: This essay will give a short overview of the discussion about corporate social reporting (CSR), its implementation and the contradiction with traditional financial reports. First iIt will explain the role of traditional reporting and the reason for the increasing significance of CSR. The next part is about various Iideas and attempts how to implement CSR in practice will then be discussed with. In the last part, the essay shows the difficulties, advantages and disadvantages of CSR.
Corporate Social Responsibility Disclosure Assurance And Financial Performance
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Author : Marna Catharina de Klerk
language : en
Publisher:
Release Date : 2018
Corporate Social Responsibility Disclosure Assurance And Financial Performance written by Marna Catharina de Klerk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The study evaluates in a cross-country setting whether corporate social responsibility (CSR) assurance represents a signal of the quality of CSR disclosure to investors. As part of this objective, the study also evaluates whether the associations of CSR disclosure and CSR assurance with subsequent financial performance are in the same or in opposite directions. Agency Theory and information asymmetry considerations are used as basis to develop testable hypotheses. The first step is to test the association between CSR disclosure and subsequent financial performance. Next, the association between third-party assurance provided on CSR disclosure and subsequent financial performance is evaluated. The two market-based measures of financial performance chosen are share price and market-to-book ratio. The two accounting-based measures of financial performance used are actual future cash flows and actual future profitability. The study examines a sample based on the 100 largest firms from different countries included in KPMG s 2008, 2011 and 2013 international surveys of CSR reporting practices. The measures of CSR disclosure and CSR assurance used are based on data collected by KPMG, as an independent and credible source. The overall findings show that CSR assurance does not represent a signal of the quality of CSR disclosure to investors and that the associations of CSR disclosure and CSR assurance with market-based measures of financial performance are in opposite directions. CSR disclosure included in a firm s annual report at a level higher than the sample mean has a positive association with market-based measures of financial performance. These results are driven by firms in environmentally non-sensitive industries.1 CSR assurance has a negative association with market-based measures of financial performance. Additional tests suggest that this negative association is driven by firms in non-sensitive industries from countries where some form of CSR disclosure is required, or is in the process of being mandated. The results are robust to various additional tests. Associations of CSR disclosure and CSR assurance with accounting-based measures of financial performance are mostly not significant for the one- to three-year-ahead periods. Prior studies on the association between CSR disclosure and market-based measures of financial performance have provided inconsistent results. In respect of CSR assurance, limited prior archival studies have been conducted on the association between CSR assurance and market-based measures of financial performance. Prior research on CSR assurance did not evaluate whether associations could be different for firms in environmentally sensitive industries compared to firms in environmentally non-sensitive industries. Prior research also did not control for country-level institutional strength and country-specific characteristics. Analysing CSR disclosure together with CSR assurance in a study using the same underlying financial data made it possible to evaluate whether associations of CSR disclosure and CSR assurance with financial performance are in the same or in opposite directions.
Financing Patterns Around The World
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Author : Thorsten Beck
language : en
Publisher: World Bank Publications
Release Date : 2002
Financing Patterns Around The World written by Thorsten Beck and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business enterprises categories.
Using a firm-level survey database covering 48 countries, Beck, Demirgüç-Kunt, and Maksimovic investigate whether differences in financial and legal development affect the way firms finance their investments. The results indicate that external financing of investments is not a function of institutions, although the form of external finance is. The authors identify two explanations for this. First, legal and financial institutions affect different types of external finance in offsetting ways. Second, firm size is an important determinant of whether firms can have access to different types of external finance. Larger firms with financing needs are more likely to use external finance compared with small firms. The results also indicate that these firms are more likely to use external finance in more developed financial systems, particularly debt and equity finance. The authors also find evidence consistent with the pecking order theory in financially developed countries, particularly for large firms. This paper--a product of Finance, Development Research Group--is part of a larger effort in the group to understand firms' access to financial services.