Indian Journal of Finance

Open Access Open Access  Restricted Access Subscription Access

Association of CSR Disclosure with Accounting Conservatism : A Study of Select Indian Mining Firms


Affiliations
1 Research Scholar, Department of Management Studies, Indian Institute of Technology (Indian School of Mines), Dhanbad - 826 004, Jharkhand, India
2 Professor, Department of Management Studies, Indian Institute of Technology (Indian School of Mines), Dhanbad - 826 004, Jharkhand, India

   Subscribe/Renew Journal


The aim of the present study was to obtain evidence of the influence of corporate social responsibility (CSR) disclosure on accounting conservatism (AC). Measurement of conservatism was done by the use of discretionary accruals. The measurement of CSR reporting is based upon the guidelines issued by the Global Reporting Initiative (GRI), obtaining data from annual reports of different mining firms. The population considered in this study were Indian mining companies enlisted in PROWESS IQ database for the period from 2000-2015. This study used purposive sampling method for data collection for 34 mining companies. The results of this study indicated a significant negative relationship existing between accounting conservatism and CSR disclosure.

Keywords

Financial Reporting Quality, Accounting Conservatism, Earnings Management, Corporate Social Responsibility, Indian Mining Firms

L70, M40, M41, M48

Paper Submission Date : April 30, 2016 ; Paper sent back for Revision : June 3, 2016 ; Paper Acceptance Date : January 15, 2017.

User
Subscription Login to verify subscription
Notifications
Font Size

Abstract Views: 194

PDF Views: 0




  • Association of CSR Disclosure with Accounting Conservatism : A Study of Select Indian Mining Firms

Abstract Views: 194  |  PDF Views: 0

Authors

Binoti Patro
Research Scholar, Department of Management Studies, Indian Institute of Technology (Indian School of Mines), Dhanbad - 826 004, Jharkhand, India
J. K. Pattanayak
Professor, Department of Management Studies, Indian Institute of Technology (Indian School of Mines), Dhanbad - 826 004, Jharkhand, India

Abstract


The aim of the present study was to obtain evidence of the influence of corporate social responsibility (CSR) disclosure on accounting conservatism (AC). Measurement of conservatism was done by the use of discretionary accruals. The measurement of CSR reporting is based upon the guidelines issued by the Global Reporting Initiative (GRI), obtaining data from annual reports of different mining firms. The population considered in this study were Indian mining companies enlisted in PROWESS IQ database for the period from 2000-2015. This study used purposive sampling method for data collection for 34 mining companies. The results of this study indicated a significant negative relationship existing between accounting conservatism and CSR disclosure.

Keywords


Financial Reporting Quality, Accounting Conservatism, Earnings Management, Corporate Social Responsibility, Indian Mining Firms

L70, M40, M41, M48

Paper Submission Date : April 30, 2016 ; Paper sent back for Revision : June 3, 2016 ; Paper Acceptance Date : January 15, 2017.




DOI: https://doi.org/10.17010/ijf%2F2017%2Fv11i3%2F111646