This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Showing 1101–1120 of 3028 papers
Prakhar Wadhwa, Praveen Kumar, Aggarwal
This paper examines whether the negative association between ESG classification and firm valuation is causal or a statistical artifact. Using DiD and propensity score matching on Indian listed firms, it finds that the apparent ESG penalty d…
Sirikwan Jaroenwiriyakul, K. Thaweewat, Prawpan Oruangke +1
This study investigates the relationship between ESG practices and portfolio efficiency in Thailand's transportation and logistics sector. Using CAPM analysis on data from 2020-2024, it finds that ESG stocks have higher average prices and l…
Zornitza Yordanova, Hamed Nozari
This study proposes a multi-objective portfolio optimization framework for startup investments, integrating expected returns, CVaR downside risk, ESG scores, and liquidity constraints. Under realistic constraints (budget, concentration, etc…
Rosmaryam Rosmaryam, Mursalim Mursalim, Juliyanti Sidik Tjan
This study examines the effect of ESG performance on tax avoidance and the moderating role of institutional quality using 1,344 firm-year observations from ASEAN non-financial firms (2017–2023). Results show ESG performance negatively affec…
Ching-Feng Chen, Yuanchen Chang
This study uses panel data of Taiwanese non-financial firms from 2016-2023 to examine whether ESG performance mitigates the negative impact of COVID-19 on financial performance. Results show that firms with stronger ESG performance experien…
Ozair Siddiqui, Abdul Raheman
This study examines whether ESG mediates the relationship between audit quality and firm value in BRICST emerging markets using SUR and bootstrapping. Results show a negative indirect effect, suggesting ESG disclosures in emerging markets r…
Khairu Athaya, S. Sembiring
This study analyzes 30 Indonesian financial firms (2021-2023) and finds that ESG scores have an insignificant negative impact on ROA, and board independence does not moderate the relationship. It concludes that ESG integration in Indonesia …
Se-Ha Kim, Dong Hyun Kim, Chang Seop Rhee +1
This study empirically investigates the impact of corporate ESG activities on intangible asset investment and R&D expenditures using a sample of Korean listed firms from 2011-2019. Higher ESG ratings are significantly associated with greate…
Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Eduardo Flores +1
This study examines the effect of ESG performance on intentional income smoothing among non-financial firms in BRICS countries (Brazil, Russia, India, China, South Africa) from 2016 to 2021. Using regression analysis on 5,437 firm-year obse…
Kseniia Skrebkova, K. Pryakhina, I. Trunina
This paper develops an integrated ESG index combining financial performance, non-financial outcomes, and sustainability for six Ukrainian companies. Results show that firms with high ESG scores exhibit stronger financial stability, reputati…
Yvany Tarigan, Januar Budi Nugroho
This study examines how ESG performance affects tax avoidance in Indonesian non-financial firms from 2021-2024, using ESG committee as a moderator. Results show that higher ESG performance leads to higher effective tax rates (less tax avoid…
Arthaingan H. Mutiha
This study examines the impact of board characteristics (female representation, board size, CSR committee presence) on ESG performance of 61 Indonesian non-financial firms from 2019 to 2021. Results show that CSR committees have a strong po…
Du Zhang, George Nyantakyi, Faustina Asiedu +3
This study examines the mediating role of analyst coverage on the relationship between ESG controversies and firm value using a sample of 80 non-financial firms listed on the Johannesburg Stock Exchange from 2012 to 2024. It finds that ESG …
L. Aladwey, Sara Almaged, Sherif A. Kaamoosh
Using panel data from Saudi-listed firms (2021-2024), this study finds that higher cash holdings are associated with investment inefficiency, but strong ESG performance mitigates this effect by improving transparency and accountability.
Leon Tristan Indira, Maria Natalia
This study examines the impact of ESG practices and women on board (WOB) on firm performance for 40 Indonesian non-financial firms (2021-2024). Using regression, it finds ESG positively affects ROA, but WOB has no significant direct or mode…
Ervina Rahmalia Putri, Erfan Muhammad, T. I. R. Hakim +1
This paper examines the impact of ESG disclosures on firm value in mining and property companies across five ASEAN countries from 2021-2023. It finds that overall ESG composite harms firm value, but environmental and governance pillars show…
Cecilia Elsya Trescova, Amrie Firmansyah
Using data from 194 non-financial firms in Indonesia, this study examines the relationship between ESG practices, earnings management, and firm risk, with board gender diversity as a moderator. Findings show no significant direct or moderat…
Changjiang Zhang, Sihan Zhang, Zhepeng Zhou +1
This study examines the relationship between ESG ratings and firm market value using Chinese A-share listed firms from 2018-2024. Firms with higher ESG ratings have significantly higher market value, mediated by increased institutional owne…
Deimantė Vasiliauskaitė, Kotryna Butkutė, Miglė Rusilaitė +2
This paper empirically examines the impact of liquidity, subsequent share issuance, and ESG risk indicators on share value for Nasdaq Stockholm-listed firms. Liquidity is measured by bid-ask spreads and volume ratios, showing larger firms h…
Fatima Anaz, Antoine B. Awad
This study uses ordinal-logistic regression on 400 non-financial firms from Asia, Europe, Americas, and Oceania (2008-2022) to examine the relationship between ESG scores and corporate creditworthiness. Findings show a significant positive …
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