可持续性绩效与收益管理：制度与监管视角

IF 3 Q2 BUSINESS

Cogent Business & Management Pub Date : 2024-07-31 DOI:10.1080/23311975.2024.2381663

Raden Roro Widya Ningtyas Soeprajitno, Ainun Na’im, Indra Wijaya Kusuma, Fuad Rakhman

引用次数: 0

摘要

本研究探讨了公司的可持续发展绩效对其未来收益管理的影响。运用道德许可理论，我们预测可持续发展绩效会降低...

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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Sustainability performance and earnings management: institutional and regulatory perspectives

This study investigates the effect of companies’ sustainability performance on their future earnings management. Applying moral licensing theory, we predict that sustainability performance decrease...

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来源期刊

Cogent Business & Management BUSINESS-

CiteScore

4.40

自引率

10.00%

发文量

301

审稿时长

16 weeks

期刊介绍： Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.