Accruals Quality and Corporate Social Responsibility: The Role of Industry

Margaret Andersen, Lori M Olsen

Research output: Contribution to journalArticlepeer-review

Abstract

In this paper, we examine the effect of industry classification on the relationship between corporate social responsibility (CSR) and accruals quality (AQ). Our CSR measures are the number of strengths and concerns from the KLD database which provides information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that across all industries, more socially responsible firms have higher quality accruals, our proxy for financial reporting transparency. Further, we find that this relationship varies across industries.
Original languageEnglish
Pages (from-to)65-79
JournalJournal of Accounting and Finance
Volume12
Issue number2
StatePublished - Apr 2012

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