气候变化战略披露和投资视野如何共同影响投资者的判断?

IF 2.5 3区 管理学 Q2 BUSINESS, FINANCE European Accounting Review Pub Date : 2024-02-19 DOI:10.1080/09638180.2024.2305776
Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad
{"title":"气候变化战略披露和投资视野如何共同影响投资者的判断?","authors":"Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad","doi":"10.1080/09638180.2024.2305776","DOIUrl":null,"url":null,"abstract":"Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"26 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?\",\"authors\":\"Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad\",\"doi\":\"10.1080/09638180.2024.2305776\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...\",\"PeriodicalId\":11764,\"journal\":{\"name\":\"European Accounting Review\",\"volume\":\"26 1\",\"pages\":\"\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2024-02-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09638180.2024.2305776\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09638180.2024.2305776","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

投资者的信息披露要求促使公司越来越多地披露其气候变化战略,这些战略的框架特点可能各不相同。不同的战略包括强调气候变化对人类和环境的影响,以及强调气候变化对人类和环境的影响。
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
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?
Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...
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
European Accounting Review
European Accounting Review BUSINESS, FINANCE-
CiteScore
7.00
自引率
6.10%
发文量
58
期刊介绍: Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
期刊最新文献
Tax Employee Careers and Corporate Tax Outcomes* Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty Regional Social Capital and Non-GAAP Earnings Disclosure Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1