The relation between accounting conservatism and corporate social performance: An empirical investigation
Business and Society Review
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 of Management
Original Publication Date
DOI of published version
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.