#2602. Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 20XX

December 2026publication date
Proposal available till 30-05-2025
5 total number of authors per manuscript4030 $

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Journal’s subject area:
Accounting;
Finance;
Economics and Econometrics;
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Abstract:
The article analyzes how mandatory CSR compliance affects the conventional accounting conservatism of Indian firms. The results show that the conservatism of accounting for the current period is negatively associated with CSR expenses for the next period. Our results are robust against a wide range of tests and are consistent with the view that Indian firms are increasing accounting conservatism in order to lower margins and minimize CSR compliance costs.
Keywords:
Board of directors; Conservatism; CSR; Family firms

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