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JOURNAL OF ACCOUNTING AND FINANCE
Accruals Quality and Corporate Social Responsibility: The Role of Industry
Author(s): Margaret L. Andersen, Yongtao (David) Hong, Lori Olsen
Citation: Margaret L. Andersen, Yongtao (David) Hong, Lori Olsen, (2012) "Accruals Quality and Corporate Social Responsibility: The Role of Industry," Vol. 12, Iss. 2, pp. 65 - 79
Article Type: Research paper
Publisher: North American Business Press
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.
