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The Impact of Corporate Social Responsibility on the Quality of Accounting Information in China

Year: 2025

Type: article

Abstract: High-quality accounting information is crucial for assessing the quality of economic development, which can provide decision support for stakeholders and enhance the efficiency of resource allocation and utilization.This study explores the impact of corporate social responsibility (CSR) performance on accounting information quality using a sample of A-share listed companies in Shanghai and Shenzhen stock exchanges from 2009 to 2022.It is found that CSR undertaking can significantly improve accounting information quality, and this conclusion still holds after a series of robustness and endogeneity tests.The results of the heterogeneity analysis indicate that the effect of CSR performance on the improvement of accounting information quality is more pronounced among state-owned firms, and firms in the central and eastern regions.

Source: International Journal of Academic Research in Accounting Finance and Management Sciences

DOI: 10.6007/ijarafms/v15-i3/26453

Authors: Jiang Song, Ag Kaifah Riyard Bin Kiflee, Rozaidy Bin Mahadi

Institution: Universiti of Malaysia Sabah

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4414345974

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