{"id":"https://openalex.org/W3080257585","doi":"https://doi.org/10.17512/pjms.2020.21.2.06","title":"THE IMPACT OF ENVIRONMENTAL AND SOCIAL COSTS DISCLOSURE ON FINANCIAL PERFORMANCE MEDIATING BY EARNING MANAGEMENT","display_name":"THE IMPACT OF ENVIRONMENTAL AND SOCIAL COSTS DISCLOSURE ON FINANCIAL PERFORMANCE MEDIATING BY EARNING MANAGEMENT","publication_year":2020,"publication_date":"2020-06-01","ids":{"openalex":"https://openalex.org/W3080257585","doi":"https://doi.org/10.17512/pjms.2020.21.2.06","mag":"3080257585"},"language":"en","primary_location":{"id":"doi:10.17512/pjms.2020.21.2.06","doi":"https://doi.org/10.17512/pjms.2020.21.2.06","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2020.21.2.06","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.17512/pjms.2020.21.2.06","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036735938","display_name":"Maristiana Ayu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Maristiana Ayu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022985534","display_name":"Lindrianasari Lindrianasari","orcid":"https://orcid.org/0000-0003-0219-9482","observed_orcids":["https://orcid.org/0000-0003-0219-9482","https://orcid.org/0000-0001-9643-6682"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lindrianasari Lindrianasari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5030956232","display_name":"Rindu Rika Gamayuni","orcid":"https://orcid.org/0000-0001-5779-6132","observed_orcids":["https://orcid.org/0000-0001-5779-6132"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rindu Rika Gamayuni","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5081196624","display_name":"Mariusz Urba\u0144ski","orcid":"https://orcid.org/0000-0002-5808-5209","observed_orcids":["https://orcid.org/0000-0002-5808-5209"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mariusz Urba\u0144ski","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.9475,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.96985832,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"21","issue":"2","first_page":"74","last_page":"86"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.007300000172108412,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8550000190734863},{"id":"https://openalex.org/keywords/social-disclosure","display_name":"social disclosure","score":0.9279999732971191},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.6779999732971191},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8949999809265137},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.824999988079071},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.6510000228881836}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6793698072433472},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36167293787002563},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.3305482268333435},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2750445008277893}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17512/pjms.2020.21.2.06","doi":"https://doi.org/10.17512/pjms.2020.21.2.06","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2020.21.2.06","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17512/pjms.2020.21.2.06","doi":"https://doi.org/10.17512/pjms.2020.21.2.06","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2020.21.2.06","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7037596507","https://openalex.org/W4378418302","https://openalex.org/W3199653383","https://openalex.org/W2880758113","https://openalex.org/W2735094693","https://openalex.org/W3166531320","https://openalex.org/W4387647018","https://openalex.org/W2891229731","https://openalex.org/W7110813192","https://openalex.org/W588574479"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":12},{"year":2021,"cited_by_count":16},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-09-01T00:00:00"}