Rick N. Francis is Associate Professor at Department of Accounting, University of Texas at El Paso, El Paso, TX. E-mail: firstname.lastname@example.org.
The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation
Article first published online: 3 JUN 2013
© 2013 Center for Business Ethics at Bentley University
Business and Society Review
Volume 118, Issue 2, pages 193–222, Summer 2013
How to Cite
Francis, R. N., Harrast, S., Mattingly, J. and Olsen, L. (2013), The Relation between Accounting Conservatism and Corporate Social Performance: An Empirical Investigation. Business and Society Review, 118: 193–222. doi: 10.1111/basr.12008
Authors' names are listed in alphabetical order.
- Issue published online: 3 JUN 2013
- Article first published online: 3 JUN 2013
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 al., 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.