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

30 Pages Posted: 4 Jun 2013  

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

Date Written: Summer 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‚ÄČal., 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

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

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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