Meutia, Intan; Septiani, Devi; Adam, Mohamad - In: International Journal of Business and Economic Sciences … 14 (2021) 1, pp. 58-68
Purpose: The main aim of the study was to determine the effect of income smoothing and CSR disclosure whether it … companies that perform income smoothing have an effect on market response (CAR) and market risk (SD), while CSR disclosure has … correlation to market reactions and companies can increase CSR disclosure because it will have a positive value for the company …