{"title":"可持续性绩效与收益管理：制度与监管视角","authors":"Raden Roro Widya Ningtyas Soeprajitno, Ainun Na’im, Indra Wijaya Kusuma, Fuad Rakhman","doi":"10.1080/23311975.2024.2381663","DOIUrl":null,"url":null,"abstract":"This study investigates the effect of companies’ sustainability performance on their future earnings management. Applying moral licensing theory, we predict that sustainability performance decrease...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"94 1","pages":""},"PeriodicalIF":3.0000,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Sustainability performance and earnings management: institutional and regulatory perspectives\",\"authors\":\"Raden Roro Widya Ningtyas Soeprajitno, Ainun Na’im, Indra Wijaya Kusuma, Fuad Rakhman\",\"doi\":\"10.1080/23311975.2024.2381663\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study investigates the effect of companies’ sustainability performance on their future earnings management. Applying moral licensing theory, we predict that sustainability performance decrease...\",\"PeriodicalId\":47083,\"journal\":{\"name\":\"Cogent Business & Management\",\"volume\":\"94 1\",\"pages\":\"\"},\"PeriodicalIF\":3.0000,\"publicationDate\":\"2024-07-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Cogent Business & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/23311975.2024.2381663\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Cogent Business & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/23311975.2024.2381663","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
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...
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.
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