A Study of the Impact of Accounting Conservatism on Corporate Social Responsibility Information Disclosure

DOI

10.2991/978-94-6463-568-3_63How to use a DOI?

Keywords

accounting conservatism; whether it is a heavy polluting industry; equity concentration; CSR information disclosure

Abstract

By collating the data of CSR reports published by A-share listed companies in China from 2017 to 2020, this paper adopts a research method that combines literature research method and empirical research method with each other based on the perspective of corporate impression management, combines impression management theory, principal-agent theory, stakeholder theory and institutional theory for theoretical analysis, and proposes research hypotheses, and selects panel data for multiple regression empirical evidence. The impact of corporate conservatism on CSR disclosure is examined, and on this basis, the moderating effects of whether it is a heavily polluting industry and equity concentration on the relationship between accounting conservatism and CSR are explored. The empirical results show that: (1) Accounting conservatism of firms has a significant negative impact on the disclosure of CSR information. (2) Upon further investigation, it is shown that this relationship increases significantly in non-heavily polluting industries, and the relationship between the two is significantly weaker in equity-concentrated firms compared to equity-dispersed firms, and the increase in equity concentration can significantly attenuate the significant negative relationship between accounting conservatism and CSR disclosure. Therefore, this paper adds to the existing research data on the motivation of CSR information disclosure and provides a basis for the government to regulate and require the disclosure of CSR reports, which has considerable value and practical significance.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiaoyan Liu
PY  - 2024
DA  - 2024/11/27
TI  - A Study of the Impact of Accounting Conservatism on Corporate Social Responsibility Information Disclosure
BT  - Proceedings of the 2024 5th International Conference on Modern Education and Information Management (ICMEIM 2024)
PB  - Atlantis Press
SP  - 529
EP  - 541
SN  - 2667-128X
UR  - https://doi.org/10.2991/978-94-6463-568-3_63
DO  - 10.2991/978-94-6463-568-3_63
ID  - Liu2024
ER  -