The puzzling association between accounting conservatism and corporate social responsibility
Purpose – The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR). Design/methodology/approach – To empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conse...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2024-02-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-01-2023-0010/full/pdf |