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http://dx.doi.org/10.5762/KAIS.2019.20.1.347

A Study on the Accounting Conservatism of Socially Responsible Investment Corporate  

Kim, Jin-Seop (School of Business, Pusan National University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.20, no.1, 2019 , pp. 347-353 More about this Journal
Abstract
This study examined the Quality of Accounting Earning of Socially Responsible Investment(SRI) Corporate from the vantage point of Accounting Conservatism. This study used 2,993 sample data from 2011 to 2016. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a positive relevance with Accounting Conservatism. Therefore, this study can support that the firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting Earnings according to this study. This study contributes as follow. This study verified the Accounting Earnings's Quality of Socially Responsible Investment(SRI) Corporate from a Accounting Conservatism vantage point and extended precedent study on Socially Responsible Investment(SRI). We hope that this study can be helped development of capital market.
Keywords
Quality of Accounting Earnings; Accounting Conservatism; Socially Responsible; Investment(SRI); Environment; Social; Governance;
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Times Cited By KSCI : 4  (Citation Analysis)
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