The relationship between CSR disclosure and accounting conservatism: The role of state ownership

• Published in: Journal of international accounting, auditing & taxation Vol. 50; p. 100522
• Main Authors: Garanina, Tatiana, Kim, Oksana
• Format: Journal Article
• Language: English
• Published: Elsevier Inc 01.03.2023
• Subjects: Accounting aggressiveness; Accounting conservatism; CSR disclosure; Russian public companies; State ownership; M14; Accounting conservatism; G32; CSR disclosure; Russian public companies; State ownership; Accounting aggressiveness

The literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism. This paper investigates how state ownership moderates this relationship in the context of the emerging Russian economy. Using a sample of 223 publicly listed Russian compa...