风险承担激励与首席执行官的成本管理策略：来自成本粘性的证据

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2024-06-28 DOI:10.1080/16081625.2024.2371296

Heung-Jae Jeon, Kyeongheum Ra

引用次数: 0

摘要

本研究探讨了首席执行官风险承担激励对成本粘性的影响。通过分析 1993 年至 2020 年美国上市公司的综合数据集，我们发现较高的首席执行官风险承担...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness

This research investigates the effect of CEO risk-taking incentives on cost stickiness. By analyzing a comprehensive dataset comprising U.S. public firms from 1993 to 2020, we uncover that higher C...

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.