International Journal Of Science, Technology & Management (IJSTM)
Vol. 5 No. 5 (2024): September 2024

Does Corporate Social Responsibility Moderate the Effect of Information Asymmetry and Earnings Management on Cost of Equity Capital?

Urna Fasihat, Dian (Unknown)
Iskandar, Rizkiana (Unknown)

Article Info

Publish Date
30 Sep 2024

Abstract

This study explores the relationship between information asymmetry, earnings management, Corporate Social Responsibility (CSR), and cost of equity capital (CEC). The results show that information asymmetry has a significant influence on CEC, which indicates that information uncertainty can increase the cost of equity capital of a company. On the other hand, earnings management practices have not been shown to have an effect on CECs, reflecting that investors may be more focused on long-term performance than short-term financial statement manipulation. In addition, CSR cannot moderate the influence of information asymmetry on CEC or the influence of earnings management on CEC.

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Journal Info
International Journal Of Science, Technology & Management (IJSTM)
Website

Abbrev

ijstm

Publisher

CV. Inara

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

Description

International Journal of Science, Technology & Management (IJSTM) is an international scholarly refereed research journal which aims to promote the theory and practice of science, technology, innovation, engineering and ...