企业社会责任与商誉减值

Q4 Business, Management and Accounting

Accounting and the Public Interest Pub Date : 2018-12-01 DOI:10.2308/APIN-51971

J. Golden, Li Sun, Joseph H. Zhang

引用次数: 7

摘要

摘要本研究探讨企业社会责任(CSR)与商誉减值之间的关系。我们主要依靠利益相关者理论，采用波斯纳(Posner, 1974)的公共利益理论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Corporate Social Responsibility and Goodwill Impairment

ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting and the Public Interest Business, Management and Accounting-Accounting

CiteScore

1.20

自引率

0.00%

发文量