Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons (2020) 34 (2): 19–40.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Board gender diversity and accounting conservatism: the role of corporate social responsibility
  • Hussain Muhammad
  • Francesco Paolone
  • Stefania Migliori
Sustainability Accounting, Management and Policy Journal (2024)
Does environmental and social performance affect pricing efficiency? Evidence from earnings conference call tones
  • R. Jared DeLisle
  • Andrew Grant
  • Ruiqi Mao
Journal of Corporate Finance (2024) 86: 102585.
Do not walk into darkness in greenhushing: A cross‐cultural study on why Chinese and South Korean corporations engage in greenhushing behavior
  • Zhibin Tao
Business Strategy & Development (2024) 7 (2)
The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance
  • Sawssen Khlifi
  • Mohamed Ali Boujelbene
  • Jamel Chouaibi
Review of Accounting and Finance (2024)
The puzzling association between accounting conservatism and corporate social responsibility
  • Abbas Ali Daryaei
  • Yasin Fattahi
  • Ali Aldbs
Asian Journal of Accounting Research (2024) 9 (1): 35.
Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications
  • Yadong Wang
  • Khaldoon Albitar
  • Imad Chbib
Corporate Social Responsibility and Environmental Management (2024) 31 (5): 5012.
Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting
  • Jun Xie
  • Yoshitaka Tanaka
  • Alexander Ryota Keeley
  • Hidemichi Fujii
  • Shunsuke Managi
Corporate Social Responsibility and Environmental Management (2023) 30 (6): 2924.
What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals
  • Ling Tuo
  • Shipeng Han
  • Zabihollah Rezaee
  • Ji Yu
International Journal of Accounting & Information Management (2023) 31 (3): 478.
The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France
  • Mounia Boulhaga
  • Hany Elbardan
  • Moataz Elmassri
Journal of Corporate Accounting & Finance (2023) 34 (2): 228.
Community Social Capital and Accounting Conservatism
  • Michelle Li-Kuehne
  • Emmanuel Mwaungulu
  • Meena Subedi
SSRN Electronic Journal (2023)
The relationship between CSR disclosure and accounting conservatism: The role of state ownership
  • Tatiana Garanina
  • Oksana Kim
Journal of International Accounting, Auditing and Taxation (2023) 50: 100522.
Accounting research in former Soviet bloc countries: Past trends and current and future developments
  • Victoria Krivogorsky
  • Natalia Mintchik
  • Anna Alon
Journal of International Accounting, Auditing and Taxation (2023) 50: 100529.
Muhasebe İhtiyatlılığı ve Sürdürülebilirlik: BIST 100’de Bir Araştırma
  • Murat DÜZER
Muhasebe ve Finansman Dergisi (2023) 0 (100): 39.
Sustainable performance, conditional conservatism and audit fees
  • Ines Kammoun
  • Walid Khoufi
Journal of Financial Reporting and Accounting (2023)
Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures
  • Oleh Pasko
  • Li Zhang
  • Alvina Oriekhova
  • Nataliia Gerasymenko
  • Olena Polishchuk
Investment Management and Financial Innovations (2023) 20 (4): 434.
Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context
  • Tariq H. Ismail
  • Yousra R. Obiedallah
Future Business Journal (2023) 9 (1)
Corporate social responsibility performance and the reputational incentives of independent directors
  • Eunice S. Khoo
  • Youngdeok Lim
  • Louise Y. Lu
  • Gary S. Monroe
Journal of Business Finance & Accounting (2022) 49 (5-6): 841.
Is conditional conservatism a source of deviations of financial statements from Benford's Law?
  • Tri Tri Nguyen
  • Chau Minh Duong
  • Nguyet Thi Minh Nguyen
Journal of Applied Accounting Research (2022) 23 (5): 1024.
Corporate social responsibility and classification shifting
  • Juhee Hwang
  • Sera Choi
  • Sunhwa Choi
  • Yong Gyu Lee
Journal of Accounting and Public Policy (2022) 41 (2): 106918.
Does Mandatory Disclosure of CSR Reports Affect Accounting Conservatism? Evidence from China
  • Yukun Pan
  • Rui Zhao
Emerging Markets Finance and Trade (2022) 58 (7): 1975.
Accounting conservatism and corporate social responsibility
  • Seraina C. Anagnostopoulou
  • Andrianos E. Tsekrekos
  • Georgios Voulgaris
The British Accounting Review (2021) 53 (4): 100942.
ACCOUNTING CONSERVATISM AND SUSTAINABILITY REPORTING IN CHANGING TIMES: EVIDENCE FROM TURKISH BANKING INDUSTRY
  • İdil KAYA
  • Destan Halit AKBULUT
Muhasebe Bilim Dünyası Dergisi (2021) 23: 1.
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
  • Tara Shankar Shaw
  • Mehul Raithatha
  • Gopal V. Krishnan
  • James J. Cordeiro
Journal of Contemporary Accounting & Economics (2021) 17 (3): 100280.
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept