The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation
Rick N. Francis
University of Texas at El Paso
Central Michigan University - School of Accounting
University of Northern Iowa - Department of Management
Lori M. Olsen
Central Michigan University
Business and Society Review, Vol. 118, Issue 2, pp. 193-222, 2013
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.
Number of Pages in PDF File: 30Accepted Paper Series
Date posted: June 4, 2013
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