企业社会责任与股价崩盘风险:会计稳健性的中介作用

Q3 Business, Management and Accounting

International Journal of Business Governance and Ethics Pub Date : 2023-01-01 DOI:10.1504/ijbge.2023.10055064

Assil Guizani, Faten Lakhal, Florence Depoers, Emna Brahem

引用次数: 0

摘要

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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Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism

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来源期刊

International Journal of Business Governance and Ethics Business, Management and Accounting-Business and International Management

CiteScore

1.90

自引率

0.00%

发文量

期刊介绍： Issues of governance, responsibility and accountability are becoming increasingly important as the world, simultaneously, becomes dominated by corporations, interconnected via forces of globalisation and transparent through heightened media attention and the rise in internet-led democracy. Companies, and in particular leaders of business, can no longer hide from their responsibilities to wider stakeholder community by claims of ignorance of corporate malpractices and of failure. Boards of directors are being increasingly made responsible for both the successes and failures of their companies, as well as their own conduct and behaviours. Actions of business have increasingly become a concern not just for shareholders but also for the wider community at large.