<![CDATA[CSR and accounting conservatism represent two significant pillars of modern corporate governance, yet reconciling these concepts often presents challenges for firms. Thus, CSR emphasizes ethical behavior, social equity, and environmental sustainability, ensuring that businesses contribute meaningfully to society while accounting conservatism encourages cautious financial reporting by recognizing potential losses earlier than gains, ultimately protecting stakeholders from overstatements. This study was initially based on non-financial firms listed in the Nigerian Exchange Group (NGX). The CSR data were collected from the from the annual financial statement of selected firms of non-financial firm with available financial report over the period 2014-2024. The non-financial firms sampled in the study were 75 firms listed in the NGX, 1164 firm-year observations between 2014 and 2024. The finding of the study revealed that higher CSR scores are associated with increased accounting conservatism while ROA, CSR exhibits a positive impact on firm performance. The study concluded that CSR is significantly and positively associated with accounting conservatism. The study results suggest that firms with higher CSR performance adopt more cautious financial reporting practices, showcasing a clear alignment between social responsibility and conservative accounting.]]>
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