可持续性披露的数量和质量是否与固有和可自由支配的盈余质量相关?

Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?

Journal of Business Ethics · 2017
被引 293 · 同刊同年前 3%
ABS 3
盈余质量可持续性披露公司治理企业社会责任会计