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抑制还是诱导?碳排放交易计划(ETS)对公众压力视角下企业盈余管理的影响

Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure

International Review of Financial Analysis · 2025
被引 18
ABS 3
碳排放交易企业盈余管理公众压力企业社会责任环境经济学