Corporate Social Responsibility Disclosure and Cost of Equity of ASEAN-5 Public Companies
Bibliographic record
Abstract
This research aims to analyze the influence of corporate social responsibility (CSR) disclosure, leverage, and ownership structure – consisting of institutional ownership, managerial ownership and concentrated ownership – on cost of equity with book-to-market ratio and firm size as control variables. The population was non-financial public companies listed in ASEAN. There was a total of 76 companies obtained using a purposive sampling technique. The data was analyzed using the multiple regression technique. The results show that the data is normally distributed and has met the requirements for using the multiple linear regression models. The findings indicate that the CSR and leverage have a positive and significant influence on cost of equity. Similarly, the institutional ownership also has a positive and significant influence on cost of equity. However, the managerial ownership and concentrated ownership have a negative and significant influence on cost of equity. Meanwhile, the book-to-market ratio has a negative and significant influence on cost of equity. In contrast, the firm size has a positive and significant influence on cost of equity.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.005 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".