Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures

Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures

The paper delves into the relationship between accounting conservatism, valued by financial stakeholders, and corporate social performance (CSP), esteemed by non-financial stakeholders. This study assesses the potential impact of financial reporting practices, specifically accounting conservatism, o...

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Bibliographic Details
Main Authors: Oleh Pasko, Li Zhang, Alvina Oriekhova, Nataliia Gerasymenko, Olena Polishchuk
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-12-01
Series:Investment Management & Financial Innovations
Subjects:
accounting conservatism
China
corporate social performance
corporate social responsibility
earnings quality
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19346/IMFI_2023_04_Pasko.pdf
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