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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 1.4 4区 经济学 Q3 BUSINESS, FINANCE
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-06-28 DOI:10.1080/16081625.2024.2371296
Heung-Jae Jeon, Kyeongheum Ra
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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
Asia-Pacific Journal of Accounting & Economics
Asia-Pacific Journal of Accounting & Economics Multiple-
CiteScore
2.40
自引率
9.10%
发文量
39
期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.
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