{"title":"技术创新对所有权结构、融资决策和环境会计信息披露的调节作用","authors":"Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu","doi":"10.1080/23311975.2024.2396543","DOIUrl":null,"url":null,"abstract":"This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"6 1","pages":""},"PeriodicalIF":3.0000,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure\",\"authors\":\"Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu\",\"doi\":\"10.1080/23311975.2024.2396543\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...\",\"PeriodicalId\":47083,\"journal\":{\"name\":\"Cogent Business & Management\",\"volume\":\"6 1\",\"pages\":\"\"},\"PeriodicalIF\":3.0000,\"publicationDate\":\"2024-08-30\",\"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/10.1080/23311975.2024.2396543\",\"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/10.1080/23311975.2024.2396543","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure
This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...
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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