30 Pages Posted: 4 Jun 2013
Date Written: Summer 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.
Suggested Citation: 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: https://ssrn.com/abstract=2273961 or http://dx.doi.org/10.1111/basr.12008
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: basr12008.
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.