研究论文
Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text
Wang Wenjiao, Ziyuan Sun, Lan Wang
China University of Mining and Technology
来源Journal of Business Research
年份2025
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逐年被引趋势
19100
25
1926
关键指标
21
被引次数 · OpenAlex
31.20
领域内被引倍数
同类平均 = 1
同类平均 = 1
前 0.3%
引用位次
同领域 · 同年份 · 同类型
同领域 · 同年份 · 同类型
88
参考文献
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学术脉络
学科主题
经济 / 管理Insurance and Financial Risk Management
Corporate Social Responsibility Reporting
参考文献 88
What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China
被引 98Yingjun Lu, Indra Abeysekera · Journal of Business Ethics · 2015
Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone
被引 403Elaine Henry, Andrew J. Leone · The Accounting Review · 2015
The relations among accounting conservatism, institutional investors and earnings manipulation
被引 98Fengyi Lin, Chung-Min Wu, Tzu-Yi Fang · Economic Modelling · 2013
此处列出前 3 条
引用本文 21
Understanding ESG rating divergence: a systematic review and research agenda
被引 3Michele Rubino, Ilaria Mastrorocco, Giovanni Maria Garegnani · Review of Managerial Science · 2026
ESG rating disagreement and stock mispricing
被引 2Jiangzhi Yu, Shenglin Ma · Journal of Business Economics and Management · 2026
ESG rating divergence and corporate R&D investment in China
被引 2Yao Wang, Daosheng Xu, Guangfan Sun · Humanities and Social Sciences Communications · 2026
按被引量排序，此处列出前 3 条