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Cross Listing, Accounting Conservatism and Corporate Social Responsibility

Shiya Xiang


The social responsibility of contemporary enterprises represents the ethical constraints on the economic development activities of enterprises and their various behaviors. In recent years, our society has actively called on enterprises to assume social responsibility, with emphasis on strengthening the sense of social responsibility. However, moral constraints are different from social regulations, which is not a mandatory requirement. This makes it a long way for enterprises to truly fulfill their social responsibilities in the process of modern social and economic development in China. Therefore, how to improve corporate social responsibility and alleviate the contradiction and conflict with economic development benefits has become a hot issue for enterprises. Especially after the cross listing of enterprises, more stringent standards and requirements will be put forward for the accounting information disclosure and legal supervision of enterprises. At present, although a large number of researchers have carried out corresponding exploration and research in this field. In general, there are few situations related to China, especially for accounting conservatism, which is of great practical significance for building a more harmonious and healthy capital market. Based on this, this article conducts empirical research on cross listing, accounting stability and corporate social responsibility for reference.


Cross Listing; Enterprise Accounting; Social Responsibility; Enterprise Listing

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DOI: http://dx.doi.org/10.18686/fm.v7i5.6529