Hendratama, Tifanny Dwijaya; Barokah, Zuni - In: China journal of accounting research : CJAR 13 (2020) 2, pp. 223-236
a firm's corporate social responsibility (CSR) reporting reflects its corporate values and ethical concerns, therefore … better CSR reporting, the relationship between RPTs and firm value becomes more positive. This is in line with the view that … CSR reporting, which reflects firms’ ethical concerns, may serve as a mechanism against managers' opportunism. However, we …
