Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting Pub Date : 2024-06-01 DOI:10.1016/j.adiac.2024.100763

Curtis Farnsel, Kelly Ha

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有社会责任感的企业是否更倾向于使用分类转移来管理收益？

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来源期刊

Advances in Accounting BUSINESS, FINANCE-

CiteScore

2.50

自引率

6.20%

发文量

期刊介绍： Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.