The Relation Between Accounting Conservatism And Corporate Social Performance: An Empirical Investigation

Authors

Rick N. Francis, The University of Texas at El PasoFollow
Steven Harrast, Central Michigan UniversityFollow
James Mattingly, University of Northern IowaFollow
Lori Olsen, Central Michigan UniversityFollow

Document Type

Article

Journal/Book/Conference Title

Business and Society Review

Volume

118

Issue

2

First Page

193

Last Page

222

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 etal., 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. © 2013 Center for Business Ethics at Bentley University.

Department

Department of Management

Original Publication Date

6-1-2013

DOI of published version

10.1111/basr.12008

Recommended Citation

Francis, Rick N.; Harrast, Steven; Mattingly, James; and Olsen, Lori, "The Relation Between Accounting Conservatism And Corporate Social Performance: An Empirical Investigation" (2013). Faculty Publications. 1599.
https://scholarworks.uni.edu/facpub/1599