Normally, the cost stickiness in enterprises further reduces efficiency of asset allocation and accuracy earnings decision, thus aggravating risk taking. This paper takes Chinese A-share listed companies from 2009 to 2019 as samples empirically test impact on enterprise moderating effect long-term incentive mechanism this impact. The results show that increases corporate significantly. Manageme...

Carbon cost management plays the key role in response to carbon market changes. According to the literature review in China and abroad, this paper breaks the limitations of existing literatures which just focus on discussing the concept of carbon cost management and accounting the carbon cost in operating activities. Combined with the management accounting role definition of full participation ...