This study aims to determine the moderating role of CSR disclosure on effect profitability firm value. research was conducted property and real estate companies listed IDX. used 15 as samples. The sample obtained by purposive sampling method. Data collection from company's annual report company performance summary site www.idx.co.id. analysis technique is multiple linear regression. results sho...

Although research on the economic value of IT has predominantly focused on firm-level impacts, recent studies have begun incorporating industry-level variables to examine their impact on the value a firm obtains from its IT investments. This trend originated in the aim to offer better contextualized explanations for the differences in value firms obtained from their IT investments across differ...

This paper analyzes the relations among firm-level stock option portfolio incentives, investment, and firm value based on a sample of Finnish firms during the time period 1987 – 2000. Utilizing exact and complete information regarding stock option portfolio characteristics, we find some evidence that firm investment is increasing in the incentives to increase stock price (delta) and risk (vega)...

Performance appraisal is a process which help shareholders make informed and optimal investment decisions. In recent decades, a long stream of research has devoted particular attention to the importance and impact of financial decisions on firm performance and firm value. The present study thus is primarily concerned with investigating the association between free cash flow and institutional ow...

Customers are important intangible assets of a firm that should be valued and managed. Although researchers and practitioners have recently emphasized customer relationships and customer lifetime value, these concepts have had limited impact on the business and investment community for two main reasons: (a) they require extensive data and complex modeling, and (b) researchers have not shown a s...

This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legi...

This study aims to find out, analyze and prove empirical results regarding the effect of biological intensity on firm value with company growth as a moderator. The location this research was conducted at agricultural companies listed Indonesia Stock Exchange in 2019-2021. uses quantitative approach. sample selected using purposive sampling technique, obtained many 21 companies, 63 total observa...