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- Title
The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation.
- Authors
Francis, Rick N.; Harrast, Steven; Mattingly, James; Olsen, Lori
- Abstract
Accounting conservatism and corporate social responsibility have received much attention in the recent literature. The current study draws upon Watts, who recognizes that one role of conservatism is to reduce the likelihood of excess wealth transfers to its stakeholder groups and Post et al., who assert that a key aspect of positive corporate social performance is the (equitable) distribution of corporate wealth. Accordingly, this study empirically investigates and finds a positive relation between conservatism and strong social performance.
- Subjects
CONSERVATISM; SOCIAL responsibility of business; EMPIRICAL research; WEALTH effect (Economics); STAKEHOLDERS; ORGANIZATIONAL performance
- Publication
Business & Society Review (00453609), 2013, Vol 118, Issue 2, p193
- ISSN
0045-3609
- Publication type
Article
- DOI
10.1111/basr.12008