期刊名称：International Journal of Business and Economic Sciences Applied Research (IJBESAR)
印刷版ISSN：2408-0101
出版年度：2021
卷号：14
期号：1
页码：58-68
语种：English
出版社：Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece
摘要：Purpose:The main aim of the study was to determine the effect of income smoothing and CSR disclosure whether it affects market performance which is divided into 3 aspects, namely market response (CAR), market risk (SD), market value (MVE) in manufacturing companies in Indonesia. This study uses a basic theory, namely agency and signals are used to explain how the income smoothing company that makes CSR disclosures affects market performance.
