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 1201–1220 of 3028 papers
Ramiz Firas, A. R. Kuncoro
This study examines the effects of real earnings management, ESG disclosure, and political connections on the cost of debt for non-financial firms listed on the Indonesia Stock Exchange (2018-2021). Real earnings management significantly in…
Novinda Kurnia Ichsanti, Novrys Suhardianto
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership among non-financial firms listed on the Indonesia Stock Exchange from 2017 to 2023. Using pooled OLS regression on 675 firm-ye…
Thi Ngoc Ngo, Diem Quynh Vu, Dinh Thanh Tung Tran +1
This study examines the impact of ESG disclosure on audit quality (audit fees) for natural resources and energy firms globally using panel data from 2014-2024. Fixed effects model results show that higher ESG disclosure significantly increa…
Siyi Chen
This study examines the impact of ESG disclosure quality on stock price synchronicity using Chinese A-share data from 2019 to 2024. It finds that higher ESG disclosure quality reduces synchronicity, enhancing stock price informativeness. Re…
Sadok El Ghoul, O. Guedhami, Yongtae Kim +1
This paper examines the effect of ESG disclosure mandates on corporate tax avoidance using a sample of firms from 48 countries. Difference-in-differences analysis reveals that such mandates significantly reduce tax avoidance, with stronger …
Patrick J. Callery
This study examines how detailed and transparent sustainability rating methodology influences firms' disclosure behavior, using CDP as a case. The author replicates CDP's scoring methodology and finds that firms strategically adjust disclos…
Meejung Hong, Jae-hyun Hong, Jae-Jang Yang +2
This study analyzes 420 middle-market enterprises (MMEs) in South Korea to examine how firm characteristics affect ESG performance. Firm age negatively impacts all ESG indicators (organizational inertia), while female board representation p…
Panpan Feng, Jiangwu Pang, S. Jeon
This study analyzes how public environmental concern affects firms' ESG rating divergence. Using panel data from Chinese A-share listed firms (2015-2022), it finds that public scrutiny significantly increases rating divergence, with negativ…
Aamir Ali, Shah Mehmood Wagan
This study investigates the impact of ESG rating divergence on corporate carbon performance using Chinese A-share listed firms. It finds that ESG rating divergence significantly reduces carbon performance by hindering green innovation. The …
Jianmin Wang, Rui-Han Feng, Lixiang Wang
This study examines how ESG rating discrepancies affect corporate financing constraints using data from five rating agencies on Chinese A-share listed firms from 2018-2023. Findings show that ESG rating divergence exacerbates financing cons…
A. Uzhva, Oleksandr Biloivanenko
This paper proposes a methodology for integrating ESG components into the accounting and analytical support for settlements with buyers and customers in the context of sustainable development. It argues for transforming traditional accounti…
Hendry Wijaya, Helma Malini, Muclas Hendri +2
This study examines the impact of ESG disclosure and green product innovation on financial performance (ROA, ROE) in Indonesian consumer non-cyclicals firms, with firm size as a moderator. Using Moderated Regression Analysis on data from 20…
Mona Basali, S. Alshahrani
This study examines the relationship between ESG disclosure and financial performance for Saudi non-financial firms (2019-2023). It finds that robust corporate governance mediates the translation of ESG into improved ROA, but the direct ESG…
Tanja Keeve
Using the UK gender pay gap disclosure mandate, this paper shows that mandatory ESG disclosure regulations spill over to unregulated firms via ESG rating peer benchmarking. Unregulated firms with ESG ratings similar to regulated peers are m…
Wareewan Charoenroop, Kornwika Chaiwong, Chamaipon Ratanacharoenchai
This study examines the relationship between ESG disclosure ratings and firm performance (ROA, ROE, Tobin's Q) for Thai listed firms using panel data regression on 210 firms with 420 firm-years from 2023-2024. Using the Hausman test to choo…
R. Busari
This study empirically examines the impact of voluntary ESG disclosure on share price performance for 76 listed non-financial firms in Nigeria (2013-2022). Environmental reporting positively affects stock returns, while governance reporting…
Chen Sijia, Yangfan Liu, Muhammad Arif
This study examines how ESG rating disagreements affect corporate environmental investment using Chinese A-share non-financial firm panel data. It finds that greater disagreement is associated with higher environmental investment, mediated …
Dharmendra Singh, Garima Malik, Moez Ben Yedder
This study systematically reviews 164 articles on ESG rating disagreement using bibliographic coupling and TCCM framework. It identifies six research clusters, maps causes and consequences, and proposes an integrated conceptual model. The f…
Yuejia Dai, Yuanhua Liu
Using data from Chinese A-share listed firms (2009-2024) and Huazheng ESG scores, this study employs a panel threshold Logit model to analyze nonlinear effects of ESG on ST risk and ESG rating migration. Findings show a single threshold eff…
Jialu Li
This study empirically examines the impact of ESG ratings on accounting information quality of listed companies, using internal control as a mediating variable. It finds that higher ESG ratings improve accounting information reliability, qu…
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