دسته بندی:

حسابداری و حسابرسی - accounting and auditing

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سال انتشار:

2021

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عنوان انگلیسی مقاله:

Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013

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ترجمه فارسی عنوان مقاله:

آیا انطباق اجباری CSR بر محافظه کاری حسابداری تأثیر گذاشته است؟ شواهدی از قانون شرکت های هندی 2013

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منبع:

ScienceDirect- Elsevier- Journal of Contemporary Accounting & Economics, 17 (2021) 100280: doi:10:1016/j:jcae:2021:100280

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نویسنده:

Tara Shankar Shaw

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چکیده انگلیسی:

In 2013, India became the first country in the world to require firms to spend two percent of their average profit on corporate social responsibility (CSR) activities. Taking advantage of this unique event, we examine how the mandatory CSR compliance impacts conditional accounting conservatism of Indian firms. We find a positive relation between CSR compliance and conditional accounting conservatism and this relation is stronger for firms that have stronger governance and weaker for family firms. Further, we find that current period accounting conservatism is negatively related to next period CSR spending. Our results are robust to a battery of tests and are consistent with the notion that Indian firms enhance accounting conservatism to decrease earnings to minimize CSR compliance costs. In other words, while policy makers may have intended to use legislation to increase CSR activities by Indian firms, our results suggest that firms use accounting policies and negative accruals strategically to mitigate CSR spending
keywords: CSR | Conservatism | Board of directors | Family firms | India

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قیمت: رایگان

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توضیحات اضافی:

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