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Accounting Conservatism and Corporate Social Responsibility · Study

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ArticleAccounting Conservatism and Corporate Social Responsibility

Seraina C. Anagnostopoulou2020

OA

Articlegreen2020

Accounting Conservatism and Corporate Social Responsibility

Seraina C. Anagnostopoulou · Andrianos Ε. Tsekrekos · Georgios Voulgaris

91 citations·0/0 files stored·The British Accounting Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

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References

2010Strategic management a stakeholder approach 1997A Survey of Corporate Governance 1979A Three-Dimensional Conceptual Model of Corporate Performance 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 2001Corporate Social Responsibility: A Theory of the Firm Perspective 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?1995Detecting Earnings Management.1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications

Cited by

2019The impact of religiosity and corruption on CSR reporting: The case of U.S. banks 2023The relationship between CSR disclosure and accounting conservatism: The role of state ownership 2024How do firms react to capital market liberalization? Evidence from ESG reporting greenwashing 2022Effects of air pollution on accounting conservatism 2021Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013

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2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisispreprint · 28 shared references 2023The relationship between CSR disclosure and accounting conservatism: The role of state ownershiparticle · 26 shared references 2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisisarticle · 24 shared references 2019Conservatism in debt contracting: theory and empirical evidencearticle · 23 shared references 2020Accounting Conservatism and Bankruptcy Riskarticle · 22 shared references 2020Conditional conservatism and the limits to earnings managementarticle · 22 shared references

Details

Year2020

Typearticle

Published2020-01-01

VenueThe British Accounting Review

ISSN-L0890-8389

Languageen

Citations91

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.bar.2020.100942

openalex_workW3080100175

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2022

Your Behaviour Reflects Your Risk Attitude: The Influence of CEOs’ Insurance Behaviours on Corporate Social Responsibility

2024Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors

2022Do geographically nearby major customers mitigate suppliers’ stock price crash risk?