Journal of
Marketing Development and Competitiveness






Scholar Gateway


Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



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.