How to cite this paper
Senan, N. (2024). Accounting conservatism, accounting measurement, social capital disclosure, quality of accounting information: The moderating role of corporate social responsibility.Uncertain Supply Chain Management, 12(2), 709-722.
Refrences
Abbas, Y. K., Mousa, T. U., & Hassoon, F. S. (2021). AMand Disclosure: The Fair Value Principle and Its Role in Improving the Quality of Accounting Information and Rationalizing Administrative Decisions (an Applied Study in Al Khaleej Commercial Bank). PalArch's Journal of Archaeology of Egypt/Egyptology, 18(3), 4522-4536.
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196.
Ahmed, A. A. A. (2021). Corporate attributes and disclosure of accounting information: Evidence from the big five banks of China. Journal of Public Affairs, 21(3), e2244.
Akintimehin, O. O., Eniola, A. A., Alabi, O. J., Eluyela, D. F., Okere, W., & Ozordi, E. (2019). Social capital and its effect on business performance in the Nigeria informal sector. Heliyon, 5(7), e02024.
Al-Hamdawi, R. M. N., & Al-Wally, N. S. S. (2020). Effect of Application Different Levels of Azolla (Azolla Filicoides Lam.) in Some Soil Physical Properties and Barley (Hordeum Vulgare L.). Plant Arch, 20, 4174-82.
Amiran, M., Asadi, A., & Oladi, M. (2022). Presentation of Novel Multiple Regression Model for AIQ, Corporate Investment, and Moderating Role of Ownership Structure in Companies. Discrete Dynamics in Nature and Society, 2022.
Anagnostopoulou, S. C., Tsekrekos, A. E., & Voulgaris, G. (2021). Accounting conservatism and corporate social responsibility. The British Accounting Review, 53(4), 100942.
Burke, Q. L., Chen, P. C., & Lobo, G. J. (2020). Is corporate social responsibility performance related to conditional accounting conservatism?. Accounting Horizons, 34(2), 19-40.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3–37. https://doi.org/ 10.1016/S0165-4101(97)00014-1
Bernardi, C., & Stark, A. W. (2018). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 50(1), 16-31.
Boubakri, N., El Ghoul, S., Guedhami, O., & Wang, H. H. (2021). Corporate social responsibility in emerging market economies: Determinants, consequences, and future research directions. Emerging Markets Review, 46, 100758.
Boubakri, N., El Ghoul, S., Wang, H., Guedhami, O., & Kwok, C. C. (2016). Cross-listing and corporate social responsibility. Journal of Corporate Finance, 41, 123-138.
Brooks, C., &Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review, 50(1), 1-15.
Budur, T. (2020). Impact of transformational leadership on customer satisfaction: mediating effects of employee performance and organizational citizenship behaviors. Unpublished doctoral dissertation). International Burch University.
Budur, T., & Poturak, M. (2021). Transformational leadership and its impact on customer satisfaction. Measuring mediating effects of organizational citizenship behaviours. Middle East Journal of Management, 8(1), 67-91.
Burke, Q. L., Chen, P. C., & Lobo, G. J. (2020). Is corporate social responsibility performance related to conditional accounting conservatism? Accounting Horizons, 34(2), 19-40.
Chen, B., Kurt, A. C., and Wang, I. G. (2020). Accounting comparability and the value relevance of earnings and book value. Journal of Corporate Accounting and Finance, 31(4), 82-98.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conservatism. Review of Accounting and Finance, 15(1), 2-20.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Domenek, A. C., Moori, R. G., and Vitorino Filho, V. A. (2022). The mediating effect of operational capabilities on operational performance. Revista de Gestão, (ahead-of-print).
Duong, L., & Truong, T. P. (2020). Financial statement comparability and takeover efficiency: a pitch. Accounting Research Journal, 33(6), 749-756.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Garanina, T. (2023). CSR disclosure and state ownership: implications for earnings management and market value. Journal of Accounting in Emerging Economies.
Ghosh, P. K., Bairagi, R. K., & Mondal, A. (2020). Adoption of principle-based IFRS and intercompany comparability of operating performance. Asian Journal of Accounting Research, 5(2), 341-352.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows, and accruals: Has financial reporting become more conservative? Journal of accounting and economics, 29(3), 287-320.
Gofwan, H. (2022). Effect of accounting information system on financial performance of firms: A review of literature. Department of Accounting (Bingham University)-2nd Departmental Seminar Series with the Theme–History of Accounting Thoughts: A Methodological Approach. 2(1).
Goss, A., & Roberts, G. S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of banking and finance, 35(7), 1794-1810.
Gunarathne, N., & Lee, K. H. (2021). The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives. Journal of Cleaner Production, 293, 126082.
Guo, J., Huang, P., & Zhang, Y. (2020). Accounting conservatism and corporate social responsibility. Advances in accounting, 51, 100501.
Hair, J. F., Ringle, C. M., and Sarstedt, M. (2011). PLS-SEM: Indeed, a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152.
Hair, J., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis. 6th (ed.) Prentice-Hall. Upper Saddle River NJ.
Harjoto, M. A. (2017). Corporate social responsibility and corporate fraud. Social Responsibility Journal, 13(4), 762-779.
Huang, P., Huang, H. Y., & Zhang, Y. (2019). Do firms hedge with foreign currency derivatives for employees? Journal of Financial Economics, 133(2), 418-440.
Hult, G. T. M., Morgeson, F. V., Morgan, N. A., Mithas, S., and Fornell, C. (2017). Do managers know what their customers think and why? Journal of the Academy of Marketing Science, 45(1), 37-54.
Ievdokymov, V., Lehenchuk, S., Zakharov, D., Andrusiv, U., Usatenko, O., & Kovalenko, L. (2020). Social capital measurement based on “The value explorer” method. Management Science Letters, 10(6), 1161-1168.
Imhoff, R., Zimmer, F., Klein, O., António, J. H., Babinska, M., Bangerter, A., ... & Van Prooijen, J. W. (2022). Conspiracy mentality and political orientation across 26 countries. Nature human behaviour, 6(3), 392-403.
Jensen, M. C., & Meckling, W. H. (2009). Specific and general knowledge, and organizational structure. In Knowledge Management and Organizational Design (pp. 17-38). Routledge.
Jones, T., & Taylor, S. F. (2012). Service loyalty: accounting for social capital. Journal of Services Marketing, 26(1), 60-75.
Khanna, T., & Palepu, K. G. (2011). Winning in Emerging Markets: spotting and responding to institutional voids. World Financial View.
Khine, M. S. (Ed.). (2013). Application of structural equation modeling in educational research and practice (Vol. 7). Rotterdam: SensePublishers.
KPMG. (2020). Survey of sustainability reporting, 2020. Retrieved from https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-come-surveyofsustainability-reporting.html. Accessed January 10, 2021
Lan, P. X., & Luc, P. T. (2020). A conceptual model of social entrepreneurial intention based on three dimensions of social capital. International Journal of Entrepreneurship and Small Business, 41(1), 115-128.
Lee, T. A. (2020). Financial accounting theory. In The Routledge Companion to Accounting History (pp. 159- 184). Routledge.
Lim, S. J., White, G., Lee, A., & Yuningsih, Y. (2017). A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms. Accounting Research Journal, 30(01), 89-106.
Macgregor, T. C., & IBANICHUKA, E. (2021). AIQ and firm performance of quoted oil and gas companies in Nigeria. International Journal of Advanced Academic Research, 7(6).
Malo-Alain, A., Aldoseri, M., & Melegy, M. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions. Accounting, 7(1), 249-256.
McKinsey and Company. (2016). McKinsey global survey: Sustainability’s strategic worth. Retrieved from http://csr-raadgivning.dk/mckinsey-global-surveysustainabilitys-strategic-worth/. Accessed November 1, 2020.
Mita, A. F., Utama, S., Fitriany, F., & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting, 26(3), 391-411.
Ou, P., Zhao, H., & Zhou, Z. (2018). Does The Implementation of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms. Journal of Applied Business Research (JABR), 34(1), 43-54.
Parsa, S., Dai, N., Belal, A., Li, T., & Tang, G. (2021). Corporate social responsibility reporting in China: Political, social and corporate influences. Accounting and Business Research, 51(1), 36-64.
Perkiss, S., Bayerlein, L., & Dean, B. A. (2021). Facilitating accountability in corporate sustainability reporting through Spotlight Accounting. Accounting, Auditing and Accountability Journal, 34(2), 397–420. https://doi.org/10.1108/AAAJ-08-2019-4142.
Pit-ten Cate, I. M., Hörstermann, T., Krolak-Schwerdt, S., Gräsel, C., Böhmer, I., & Glock, S. (2020). Teachers’ information processing and judgment accuracy: Effects of information consistency and accountability. European Journal of Psychology of Education, 35(3), 675-702.
Rahman, M. M., Tabash, M. I., Salamzadeh, A., Abduli, S., & Rahaman, M. S. (2022). Sampling Techniques (Probability) for Quantitative Social Science Researchers: A Conceptual Guidelines with Examples. Seeu Review, 17(1), 42-51.
Rashid, C. A. (2022). The role of internal control in fraud prevention and detection. Journal of Global Economics and Business, 3(8), 43-55.
Reynolds, M., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47-64.
Tajpour, M., Salamzadeh, A., Salamzadeh, Y., & Braga, V. (2021). Investigating social capital, trust and commitment in family business: Case of media firms. Journal of Family Business Management, 12(4), 938-958.
Tatham, P., Wu, Y., Kovács, G., & Butcher, T. (2017). Supply chain management skills to sense and seize opportunities. The International Journal of Logistics Management, 28(2), 266-289.
Tontiset, N., & Kaiwinit, S. (2018). The factors affecting financial reporting reliability: empirical research of public listed companies in Thailand. Journal of Modern Accounting and Auditing, 14(6), 291-304.
Wang, Q. E., Zhao, L., Chang-Richards, A., Zhang, Y., & Li, H. (2021). Understanding the impact of social capital on the innovation performance of construction enterprises: Based on the mediating effect of knowledge transfer. Sustainability, 13(9), 5099.
Wang, T., Qiu, L., Sangaiah, A. K., Liu, A., Bhuiyan, M. Z. A., & Ma, Y. (2020). Edge-computing-based trustworthy data collection model in the Internet of things. IEEE Internet of Things Journal, 7(5), 4218-4227.
Watts, R. L. (2003). Conservatism in Accounting Part II: Evidence and research opportunities. Accounting Horizons, 17(4), 287-301.
Weichao, L., Daoguang, Y., & Siyi, L. (2018). Accounting information comparability, demand differences and cross-firm information transfer. China Journal of Accounting Studies, 6(3), 321-361.
Wood, D. J. (2016). Corporate social performance. Retrieved from https://www.oxfordbibliographies.com/view/ document/obo-9780199846740/obo-9780199846740-0099.xml/. Accessed January 9, 2020
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers. Journal of accounting and economics, 45(1), 27-54.
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196.
Ahmed, A. A. A. (2021). Corporate attributes and disclosure of accounting information: Evidence from the big five banks of China. Journal of Public Affairs, 21(3), e2244.
Akintimehin, O. O., Eniola, A. A., Alabi, O. J., Eluyela, D. F., Okere, W., & Ozordi, E. (2019). Social capital and its effect on business performance in the Nigeria informal sector. Heliyon, 5(7), e02024.
Al-Hamdawi, R. M. N., & Al-Wally, N. S. S. (2020). Effect of Application Different Levels of Azolla (Azolla Filicoides Lam.) in Some Soil Physical Properties and Barley (Hordeum Vulgare L.). Plant Arch, 20, 4174-82.
Amiran, M., Asadi, A., & Oladi, M. (2022). Presentation of Novel Multiple Regression Model for AIQ, Corporate Investment, and Moderating Role of Ownership Structure in Companies. Discrete Dynamics in Nature and Society, 2022.
Anagnostopoulou, S. C., Tsekrekos, A. E., & Voulgaris, G. (2021). Accounting conservatism and corporate social responsibility. The British Accounting Review, 53(4), 100942.
Burke, Q. L., Chen, P. C., & Lobo, G. J. (2020). Is corporate social responsibility performance related to conditional accounting conservatism?. Accounting Horizons, 34(2), 19-40.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3–37. https://doi.org/ 10.1016/S0165-4101(97)00014-1
Bernardi, C., & Stark, A. W. (2018). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 50(1), 16-31.
Boubakri, N., El Ghoul, S., Guedhami, O., & Wang, H. H. (2021). Corporate social responsibility in emerging market economies: Determinants, consequences, and future research directions. Emerging Markets Review, 46, 100758.
Boubakri, N., El Ghoul, S., Wang, H., Guedhami, O., & Kwok, C. C. (2016). Cross-listing and corporate social responsibility. Journal of Corporate Finance, 41, 123-138.
Brooks, C., &Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review, 50(1), 1-15.
Budur, T. (2020). Impact of transformational leadership on customer satisfaction: mediating effects of employee performance and organizational citizenship behaviors. Unpublished doctoral dissertation). International Burch University.
Budur, T., & Poturak, M. (2021). Transformational leadership and its impact on customer satisfaction. Measuring mediating effects of organizational citizenship behaviours. Middle East Journal of Management, 8(1), 67-91.
Burke, Q. L., Chen, P. C., & Lobo, G. J. (2020). Is corporate social responsibility performance related to conditional accounting conservatism? Accounting Horizons, 34(2), 19-40.
Chen, B., Kurt, A. C., and Wang, I. G. (2020). Accounting comparability and the value relevance of earnings and book value. Journal of Corporate Accounting and Finance, 31(4), 82-98.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conservatism. Review of Accounting and Finance, 15(1), 2-20.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Domenek, A. C., Moori, R. G., and Vitorino Filho, V. A. (2022). The mediating effect of operational capabilities on operational performance. Revista de Gestão, (ahead-of-print).
Duong, L., & Truong, T. P. (2020). Financial statement comparability and takeover efficiency: a pitch. Accounting Research Journal, 33(6), 749-756.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Garanina, T. (2023). CSR disclosure and state ownership: implications for earnings management and market value. Journal of Accounting in Emerging Economies.
Ghosh, P. K., Bairagi, R. K., & Mondal, A. (2020). Adoption of principle-based IFRS and intercompany comparability of operating performance. Asian Journal of Accounting Research, 5(2), 341-352.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows, and accruals: Has financial reporting become more conservative? Journal of accounting and economics, 29(3), 287-320.
Gofwan, H. (2022). Effect of accounting information system on financial performance of firms: A review of literature. Department of Accounting (Bingham University)-2nd Departmental Seminar Series with the Theme–History of Accounting Thoughts: A Methodological Approach. 2(1).
Goss, A., & Roberts, G. S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of banking and finance, 35(7), 1794-1810.
Gunarathne, N., & Lee, K. H. (2021). The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives. Journal of Cleaner Production, 293, 126082.
Guo, J., Huang, P., & Zhang, Y. (2020). Accounting conservatism and corporate social responsibility. Advances in accounting, 51, 100501.
Hair, J. F., Ringle, C. M., and Sarstedt, M. (2011). PLS-SEM: Indeed, a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152.
Hair, J., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis. 6th (ed.) Prentice-Hall. Upper Saddle River NJ.
Harjoto, M. A. (2017). Corporate social responsibility and corporate fraud. Social Responsibility Journal, 13(4), 762-779.
Huang, P., Huang, H. Y., & Zhang, Y. (2019). Do firms hedge with foreign currency derivatives for employees? Journal of Financial Economics, 133(2), 418-440.
Hult, G. T. M., Morgeson, F. V., Morgan, N. A., Mithas, S., and Fornell, C. (2017). Do managers know what their customers think and why? Journal of the Academy of Marketing Science, 45(1), 37-54.
Ievdokymov, V., Lehenchuk, S., Zakharov, D., Andrusiv, U., Usatenko, O., & Kovalenko, L. (2020). Social capital measurement based on “The value explorer” method. Management Science Letters, 10(6), 1161-1168.
Imhoff, R., Zimmer, F., Klein, O., António, J. H., Babinska, M., Bangerter, A., ... & Van Prooijen, J. W. (2022). Conspiracy mentality and political orientation across 26 countries. Nature human behaviour, 6(3), 392-403.
Jensen, M. C., & Meckling, W. H. (2009). Specific and general knowledge, and organizational structure. In Knowledge Management and Organizational Design (pp. 17-38). Routledge.
Jones, T., & Taylor, S. F. (2012). Service loyalty: accounting for social capital. Journal of Services Marketing, 26(1), 60-75.
Khanna, T., & Palepu, K. G. (2011). Winning in Emerging Markets: spotting and responding to institutional voids. World Financial View.
Khine, M. S. (Ed.). (2013). Application of structural equation modeling in educational research and practice (Vol. 7). Rotterdam: SensePublishers.
KPMG. (2020). Survey of sustainability reporting, 2020. Retrieved from https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-come-surveyofsustainability-reporting.html. Accessed January 10, 2021
Lan, P. X., & Luc, P. T. (2020). A conceptual model of social entrepreneurial intention based on three dimensions of social capital. International Journal of Entrepreneurship and Small Business, 41(1), 115-128.
Lee, T. A. (2020). Financial accounting theory. In The Routledge Companion to Accounting History (pp. 159- 184). Routledge.
Lim, S. J., White, G., Lee, A., & Yuningsih, Y. (2017). A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms. Accounting Research Journal, 30(01), 89-106.
Macgregor, T. C., & IBANICHUKA, E. (2021). AIQ and firm performance of quoted oil and gas companies in Nigeria. International Journal of Advanced Academic Research, 7(6).
Malo-Alain, A., Aldoseri, M., & Melegy, M. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions. Accounting, 7(1), 249-256.
McKinsey and Company. (2016). McKinsey global survey: Sustainability’s strategic worth. Retrieved from http://csr-raadgivning.dk/mckinsey-global-surveysustainabilitys-strategic-worth/. Accessed November 1, 2020.
Mita, A. F., Utama, S., Fitriany, F., & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting, 26(3), 391-411.
Ou, P., Zhao, H., & Zhou, Z. (2018). Does The Implementation of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms. Journal of Applied Business Research (JABR), 34(1), 43-54.
Parsa, S., Dai, N., Belal, A., Li, T., & Tang, G. (2021). Corporate social responsibility reporting in China: Political, social and corporate influences. Accounting and Business Research, 51(1), 36-64.
Perkiss, S., Bayerlein, L., & Dean, B. A. (2021). Facilitating accountability in corporate sustainability reporting through Spotlight Accounting. Accounting, Auditing and Accountability Journal, 34(2), 397–420. https://doi.org/10.1108/AAAJ-08-2019-4142.
Pit-ten Cate, I. M., Hörstermann, T., Krolak-Schwerdt, S., Gräsel, C., Böhmer, I., & Glock, S. (2020). Teachers’ information processing and judgment accuracy: Effects of information consistency and accountability. European Journal of Psychology of Education, 35(3), 675-702.
Rahman, M. M., Tabash, M. I., Salamzadeh, A., Abduli, S., & Rahaman, M. S. (2022). Sampling Techniques (Probability) for Quantitative Social Science Researchers: A Conceptual Guidelines with Examples. Seeu Review, 17(1), 42-51.
Rashid, C. A. (2022). The role of internal control in fraud prevention and detection. Journal of Global Economics and Business, 3(8), 43-55.
Reynolds, M., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47-64.
Tajpour, M., Salamzadeh, A., Salamzadeh, Y., & Braga, V. (2021). Investigating social capital, trust and commitment in family business: Case of media firms. Journal of Family Business Management, 12(4), 938-958.
Tatham, P., Wu, Y., Kovács, G., & Butcher, T. (2017). Supply chain management skills to sense and seize opportunities. The International Journal of Logistics Management, 28(2), 266-289.
Tontiset, N., & Kaiwinit, S. (2018). The factors affecting financial reporting reliability: empirical research of public listed companies in Thailand. Journal of Modern Accounting and Auditing, 14(6), 291-304.
Wang, Q. E., Zhao, L., Chang-Richards, A., Zhang, Y., & Li, H. (2021). Understanding the impact of social capital on the innovation performance of construction enterprises: Based on the mediating effect of knowledge transfer. Sustainability, 13(9), 5099.
Wang, T., Qiu, L., Sangaiah, A. K., Liu, A., Bhuiyan, M. Z. A., & Ma, Y. (2020). Edge-computing-based trustworthy data collection model in the Internet of things. IEEE Internet of Things Journal, 7(5), 4218-4227.
Watts, R. L. (2003). Conservatism in Accounting Part II: Evidence and research opportunities. Accounting Horizons, 17(4), 287-301.
Weichao, L., Daoguang, Y., & Siyi, L. (2018). Accounting information comparability, demand differences and cross-firm information transfer. China Journal of Accounting Studies, 6(3), 321-361.
Wood, D. J. (2016). Corporate social performance. Retrieved from https://www.oxfordbibliographies.com/view/ document/obo-9780199846740/obo-9780199846740-0099.xml/. Accessed January 9, 2020
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers. Journal of accounting and economics, 45(1), 27-54.