... our study on the period prior to the Act to examine firms’ decisions to voluntarily conduct CSR outside of any regulatory mandates. Earnings management Corporate social responsibility Corporate governance Emerging economies Energy policy Globally, there is a growing demand...

... exporter to net importer in 2004, the highly subsidized price of fossil fuel, the depleting oil resources and a strong dependency on oil for domestic production are the driving forces for introducing biofuel in Indonesia. The Indonesian government enacted an energy policy in 2006 which aims to partially...