Journal of Environmental Management, Год журнала: 2024, Номер 373, С. 123457 - 123457
Опубликована: Ноя. 29, 2024
Язык: Английский
Journal of Environmental Management, Год журнала: 2024, Номер 373, С. 123457 - 123457
Опубликована: Ноя. 29, 2024
Язык: Английский
Journal of Environmental Management, Год журнала: 2024, Номер 368, С. 122223 - 122223
Опубликована: Авг. 19, 2024
Язык: Английский
Процитировано
14International Review of Financial Analysis, Год журнала: 2024, Номер unknown, С. 103886 - 103886
Опубликована: Дек. 1, 2024
Язык: Английский
Процитировано
6Sustainability, Год журнала: 2025, Номер 17(10), С. 4392 - 4392
Опубликована: Май 12, 2025
Amid growing global concerns regarding sustainable governance, understanding the drivers of ESG disclosure is vital for promoting transparency and responsible corporate behavior. This study examines peer effects among 32,187 observations from Chinese A-share listed firms between 2010 2021. research employs an instrumental variable approach based on stock-specific idiosyncratic returns estimated via Carhart four-factor model to address endogeneity concerns. The results confirm significant effects, suggesting that adjust practices in response their industry counterparts. These are significantly moderated by firm-level characteristics, including information asymmetry, reputation, market competition, as well external conditions such economic policy uncertainty, business environment volatility, institutional quality. defines groups affiliation conducts robustness tests using risk clustering classification bias. contributes literature strengthening causal inference refining peer-driven behavior integrating theory, signaling economics. findings offer practical implications policymakers, investors, managers seeking promote convergence through incentives diverse regulatory contexts.
Язык: Английский
Процитировано
0Journal of Environmental Management, Год журнала: 2024, Номер 373, С. 123457 - 123457
Опубликована: Ноя. 29, 2024
Язык: Английский
Процитировано
1