Accounting conservatism and corporate social responsibility
Author:
Funder
University of Piraeus Research Center
Publisher
Elsevier BV
Subject
Accounting
Reference116 articles.
1. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;The Accounting Review,2002
2. Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties;Aier;Journal of Accounting Research,2014
3. Corporate social responsibility and firm risk: Theory and empirical evidence;Albuquerque;Management Science,2019
4. Bank loan loss accounting treatments, credit cycles and crash risk;Andreou;The British Accounting Review,2017
5. Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization slack;Arora;Corporate Governance: An International Review,2011
Cited by 26 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Cost of debt financing, stock returns, and corporate strategic ESG disclosure: Evidence from China;Business Ethics, the Environment & Responsibility;2024-09-08
2. The impact of accounting conservatism on enterprise innovation investment;Heliyon;2024-08
3. The governing role of board gender diversity on conditional accounting conservatism and executive remuneration: performance-based versus equity-based remunerations;Future Business Journal;2024-07-31
4. Board gender diversity and accounting conservatism: the role of corporate social responsibility;Sustainability Accounting, Management and Policy Journal;2024-07-10
5. CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies;Competitiveness Review: An International Business Journal;2024-07-09
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3