企业文化、特殊项目与公司业绩

IF 2.1 Q2 BUSINESS, FINANCE International Journal of Financial Studies Pub Date : 2024-08-22 DOI:10.3390/ijfs12030083
S. Thomas Kim, Li Sun
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引用次数: 0

摘要

本研究分析了企业文化、报告特殊项目的可能性与公司业绩之间的关系。通过对 2002 年至 2021 年间 6931 家美国公司的 55000 多个公司年度观察,我们发现企业文化与特殊项目之间存在明显的负相关关系。结果表明,企业文化强大的公司不太可能使用和报告特殊项目。业绩较差的公司是负相关的主要驱动力;这种模式表明,企业文化较弱的公司容易使用特殊项目管理收益。
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Corporate Culture, Special Items, and Firm Performance
This study analyzes the relationship between corporate culture, the likelihood of reporting special items, and firm performance. We find a significant negative relation between corporate culture and special items using more than 55,000 firm-year observations from 6931 U.S. corporations between 2002 and 2021. The result suggests that firms with strong corporate cultures are less likely to use and report special items. Firms with lower performance mainly drive the negative relation; the pattern indicates that firms with weaker corporate cultures are prone to manage earnings using special items.
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来源期刊
CiteScore
3.70
自引率
8.70%
发文量
100
审稿时长
11 weeks
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