Concepedia

Accounting conservatism and corporate social responsibility

Seraina C. Anagnostopoulou, Andrianos Ε. Tsekrekos, Georgios Voulgaris

The British Accounting Review · 2020 · 77 citations · 102 references

Open access

Concepts

BusinessAccountancyAccountingAccounting TheoryCorporate Social ResponsibilityManagerial AccountingAccounting ConservatismCorporate Responsibility ReportingCorporate Social Responsibility GovernanceCorporate Social Responsibility ReportingNormative Accounting TheorySocial ResponsibilityConservatism AccountingConservatism In Financial StatementsConservatism PrincipleConservative AccountingMeasurement Of Conservatism

References

102

A Survey of Corporate Governance

Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 16.2K citations · Full text

Law, Corporate Governance, Corporate Law +17

Large Sample Properties of Generalized Method of Moments Estimators

Lars Peter Hansen · Econometrica · 1982 · 13.9K citations

Natural Sciences, Mathematics, Probability Theory +15

The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications

Thomas Donaldson, Lee E. Preston · Academy of Management Review · 1995 · 9.2K citations

Management, Corporate Governance, Corporate Law +11

A Three-Dimensional Conceptual Model of Corporate Performance

Archie B. Carroll · Academy of Management Review · 1979 · 8K citations

Management, Organization Studies, Organizational Behavior +17

Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?

S. N. Kaplan, Luigi Zingales · The Quarterly Journal of Economics · 1997 · 6.7K citations

Business, Business Economics, Finance +11