The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism
學年 104
學期 2
出版（發表）日期 2016-02-10
作品名稱 The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism
作品名稱（其他語言）
著者 Chia-Ling Cheng; Fan-Hua Kung
單位
出版者
著錄名稱、卷期、頁數 Review of Accounting and Finance 15(1), pp.2-20
摘要 Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry. Design/methodology/approach – The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute. Findings – Empirical evidence indicates that the government-mandated CSR policy may be sufficient to induce conservative financial reporting. However, due perhaps to political affiliations, the evidence to support this claim is weaker for state-owned enterprises (SOEs) than for non-SOEs. Originality/value – The findings provide a deeper understanding of the potential role of CSR in firms. The results also provide evidence on the dynamics between CSR activities and the reporting behavior of managers. These findings have important implications for investors, analysts and regulators.
關鍵字 Government policy;Corporate social responsibility;Accounting conservatism;Earnings quality
語言 en_US
ISSN 1475-7702
期刊性質 國外
收錄於
產學合作
通訊作者 Fan-Hua Kung
審稿制度 是
國別 USA
公開徵稿
出版型式 ,電子版
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