Abstract

http://ssrn.com/abstract=2273961
 


 



The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation


Rick N. Francis


University of Texas at El Paso

Steven Harrast


Central Michigan University - School of Accounting

James Mattingly


University of Northern Iowa - Department of Management

Lori M. Olsen


Central Michigan University

Summer 2013

Business and Society Review, Vol. 118, Issue 2, pp. 193-222, 2013

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.

Number of Pages in PDF File: 30

Accepted Paper Series


Date posted: June 4, 2013  

Suggested Citation

Francis, Rick N. and Harrast, Steven and Mattingly, James and Olsen, Lori M., The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation (Summer 2013). Business and Society Review, Vol. 118, Issue 2, pp. 193-222, 2013. Available at SSRN: http://ssrn.com/abstract=2273961 or http://dx.doi.org/10.1111/basr.12008

Contact Information

Rick N. Francis
University of Texas at El Paso ( email )
500 West University
El Paso, TX TX 79968-0545
United States
915-747-7953 (Phone)
915-747-8618 (Fax)
Steven Harrast
Central Michigan University - School of Accounting ( email )
Mt. Pleasant, MI
United States
James Mattingly
University of Northern Iowa - Department of Management ( email )
IA
United States
Lori M. Olsen
Central Michigan University ( email )
Mt. Pleasant, MI 48858
United States
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