The Influence Of Green Accounting, Corporate Social Responsibility Disclosure, And Firm Size On Firm Value

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Analysis shows green accounting negatively affects firm value in energy firms, indicating CSR drives investor interest.

Green accounting negatively influences firm value, emphasizing the need for effective environmental strategies.
Corporate social responsibility disclosure positively impacts firm value, supporting the importance of responsible practices.
Company size positively affects firm value, suggesting larger firms may attract more investments.
Data analysis employed multiple linear regression on a dataset from energy companies listed on the Indonesia Stock Exchange.

Resini et al. (2025) studied this question.

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