ESG, ESG rating divergence and earnings management: Evidence from China
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DOI: 10.1002/csr.2748
Abstract: The existing studies on the relationship between ESG and earnings management provide mixed evidence and ignore ESG rating divergence. Using a sample of Chinese listed firms from 2009 to 2021, we examine the effect of… read more here.
Keywords: esg rating; rating; esg; management ... See more keywords
Corporate hypocrisy and ESG rating divergence
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DOI: 10.1002/csr.3002
Abstract: We draw upon impression management theory and cognitive dissonance theory to examine whether or not corporate hypocrisy triggers substantial environmental, social, and governance (ESG) rating divergence and to further investigate the influence channels of cognitive… read more here.
Keywords: rating; esg rating; rating divergence; corporate hypocrisy ... See more keywords
Policy Implementation and Sustainable Governance in Chinese SOEs: A Study of Mixed-Ownership Reform and ESG Rating Divergence
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DOI: 10.3390/su172310576
Abstract: Enterprises fulfilling ESG responsibilities represent a strategic choice to achieve sustainable and high-quality development. Using the sample of A-share state-owned listed companies in China from 2015 to 2022, this study investigates the association of mixed… read more here.
Keywords: esg rating; reform; divergence; governance ... See more keywords