Does Mandatory Disclosure of CSR Reports Affect Accounting Conservatism? Evidence from China
Author:
Affiliation:
1. Research Institute of Economics and Management, Southwestern University of Finance and Economics, Chengdu, China
Publisher
Informa UK Limited
Subject
General Economics, Econometrics and Finance,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2021.1949283
Reference38 articles.
1. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]
2. The conservatism principle and the asymmetric timeliness of earnings1
3. Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
4. Corporate social responsibility, media freedom, and firm value
5. On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
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