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• W3045047907 abstract "Abstract This study contributes to the accounting and corporate social responsibility (CSR) literature by examining the effect of International Financial Reporting Standards (IFRS) convergence on the level of CSR reporting in the annual reports of listed companies. Previously, this area received limited attention in the literature. Data were collected from 366 companies listed on the Bombay Stock Exchange (BSE) in India. Of these, 263 are adopters of the new Indian Accounting Standards (Ind AS), which are converged substantially with the IFRS, and 103 are non-adopters of Ind AS. Drawing on stakeholder theory, this study found that the level of CSR reporting (disclosure) in the annual reports of the firms that adopted Ind AS was significantly greater relative to firms that did not adopt Ind AS. Moreover, the results indicated that this increase is visible in all four dimensions of CSR considered in this study: employee, environmental, human rights, and social and community. IFRS convergence provided an opportunity for corporate managers to respond to increasing regulatory and stakeholders pressure by disclosing more corporate social information. This study also supports the use of stakeholder theory in predicting CSR disclosure during major transformations in the corporate reporting environment." @default.
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• W3045047907 date "2020-09-01" @default.
• W3045047907 modified "2023-09-27" @default.
• W3045047907 title "Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India" @default.
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• W3045047907 doi "https://doi.org/10.1016/j.intaccaudtax.2020.100336" @default.
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