IDEAS home Printed from https://ideas.repec.org/a/ids/ijassi/v12y2025i3p258-271.html
   My bibliography  Save this article

Impact of accounting conservatism on social and economic development with moderation of investment efficiency

Author

Listed:
  • Pengzhao Yue

Abstract

Accounting conservatism ensures financial statements that reflect a cautious approach, understating assets, and income rather than overstating them. It encourages responsible resource allocation, enhances investor confidence, and supports long-term viability which is crucial for bringing sustainable success in dynamic business environments. This study explores the connections between accounting conservatism (AC) and firm sustainable performance (FSP) with moderation of investment efficiency (IE). Second, the study conducts are comprehensive analysis of AC toward two major streams of FSP such as economic performance (ECP) and social performance (SP). This study revealed a positive correlation between AC and sustainable performance along with a positive nexus among AC, ECP, and SP respectively. Finally, the study observed a moderation of IE from the connection of AC and sustainable performance. Nonetheless, this study bears various limitations, which should be considered by future research to validate the current findings toward other regions, worldwide.

Suggested Citation

  • Pengzhao Yue, 2025. "Impact of accounting conservatism on social and economic development with moderation of investment efficiency," International Journal of Applied Systemic Studies, Inderscience Enterprises Ltd, vol. 12(3), pages 258-271.
    • Handle: RePEc:ids:ijassi:v:12:y:2025:i:3:p:258-271
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=148188
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijassi:v:12:y:2025:i:3:p:258-271. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=205 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.