Evidence map›Paper›PMID 36471844›Full record

ArticleHeliyon2022

Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia.

Tarjo Tarjo, Alexander Anggono, Rita Yuliana, Prasetyono Prasetyono, Muh Syarif, Muhammad Alkirom Wildan, Muhammad Syam Kusufi

Abstract read
PubMed Full text at PMC Publisher
In one paragraph

Article in Heliyon, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 3 papers.

0numbers the graph read from it
0cells of the map it votes in
3citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

3 citing papers in PubMed.

  1. Article
  2. Article
  3. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

7 authors.

Tarjo TarjoFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Alexander AnggonoFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Rita YulianaFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Prasetyono PrasetyonoFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Muh SyarifFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Muhammad Alkirom WildanFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.
Muhammad Syam KusufiFaculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

The purpose of this research is to determine if financial fraud can lessen the direct impact of Corporate Social Responsibility (CSR) on firm value. Proxies of the CSR are fourth-generation of the Initiative Global Reporting, religiosity, Philanthropy, Voluntary Environmental Disclosure Index, and ISO 26000. The company's value proxy is Price Book Value and Profit Margin. At the same time, the proxy of financial fraud is the F-Score model. This researcher researches mining companies engaged in Indonesia and Malaysia's oil and gas sectors. This study uses a fixed effect model based on the Hausman diagnostic test statistics. This research reveals evidence that financial fraud can reduce the impact of CSR on a firm's value.

Indexed as

Corporate social responsibilityFinancial fraudFirm valueIndonesiaMalaysia

Identifiers

PMID36471844
PMCPMC9718973

What OpenQuestion holds

Textmetadata
LicenceCC BY
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.