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 18421–18440 of 36008 papers
Ruyu He, Huan Huang
This paper empirically examines how smart ecological monitoring reduces corporate ESG greenwashing using Chinese firm data from 2014-2025. It identifies three mechanisms: improved disclosure transparency, reduced agency costs, and eased fin…
Lingyun Zhang
This paper systematically analyzes how corporate ESG performance influences audit fees and audit opinions through theoretical mechanisms and case studies from multiple industries. It finds a dual impact: strong ESG practices reduce perceive…
Gede Aditya Putra Utaman, Ketut Tanti Kustina
This study analyzes the influence of capital structure, independent board of commissioners, and ESG performance disclosure on firm value of food and beverage companies listed on the Indonesia Stock Exchange (2022-2023). Using multiple linea…
Saiful Anwar, Wiwiek Dianawati, Ega Rusanti +2
This study examines the effect of female directors from reputable universities on ESG performance using panel data from 1,781 firms across multiple regions (2016–2023). Fixed-effects regressions show a significant positive impact, strongest…
B. Maerdan, S. Zeinolla, L. Spankulova +2
This study analyzes the relationship between ESG maturity and market valuation (Tobin's Q) for 13 listed Kazakh firms from 2019-2024. Overall ESG score is not significantly related to valuation, but a positive significant association is fou…
A. Oussii, Maher Jeriji, K. Chebbi
This study analyzes the relationship between ESG performance and audit fees using a sample of 492 non-financial companies from the STOXX 600 index from 2012 to 2023. Fixed-effects regressions show that higher ESG scores are associated with …
Fabrizio Ferriani, Marcello Pericoli
This paper examines the impact of ESG risks on the term structure of default probabilities for European non-financial corporations from 2014 to 2022. Higher ESG scores reduce default probabilities, with effects more pronounced over longer h…
D. Solomon, Ido Baum, Rimona Palas +1
This paper provides causal evidence that higher ESG scores lead to fewer financial restatements, using the 2019 BRT Statement as an exogenous shock on 2,386 U.S. firms. The findings suggest ESG metrics signal financial integrity, supporting…
M. S. Goktan, Ekin Alakent
This paper investigates the impact of ESG ratings on mutual fund financial performance using Lipper rankings. Using ordered logistic regression on cross-sectional data from 2022, it finds that higher ESG ratings are associated with lower op…
Reza Virly Alfriansyach, R. J. Arsjah
This study analyzes the impact of ESG scores and cash holdings on firm value using 91 Indonesian energy firms. Results show ESG scores do not significantly affect firm value, while cash holdings have a strong positive effect. Institutional …
(著者不明)
This paper examines the financialization of sustainability via ESG ratings and market valuation. Using a global panel of 4,200 firms, it finds that ESG rating upgrades yield 2.1% abnormal returns and downgrades -3.4%. Inter-rater disagreeme…
Ahmed Alwadeai, Zain Ul Abideen
This study examines the relationship between sustainability performance and financial stability in Chinese listed firms. It finds that sustainability performance improves financial stability, but these benefits are weakened when firms face …
Samsinar, Haliah, Darmawati
This study examines how liquidity, green accounting (PROPER rating), and profitability influence CSR disclosure in Indonesian mining firms. Using panel data from 2019-2022, it finds profitability positively affects CSR disclosure, while liq…
Yulius Jogi Christiawan, Ghea Ariaristy Junio, Regita Manurung
Using panel data from Indonesian listed firms (2019-2023), this study examines the effects of ESG performance and PROPER ratings on firm value. ESG alone has no significant impact, but the interaction term is significantly negative, indicat…
Liangjun Liu, Yuanshun Li, Yishen Feng
This paper investigates the divergent financial implications of symbolic versus substantive environmental disclosure in China's institutional environment. Using YanScore (symbolic rhetoric) and XingScore (substantive action) scores, it find…
Thanh Nguyen Minh, Linh Ba Nguyen, Tien Thuy Thi Le +2
Using panel data from 152 non-financial listed firms in Vietnam (2014-2023), this study analyzes how board diversity affects corporate disclosure quality, including ESG disclosure. Results show that diversity negatively impacts disclosure i…
Kahyun Lee
This paper proposes a data-driven predictive framework that uses machine learning to map financial disclosures to ESG ratings, demonstrating practical applicability in linking disclosure content to scores.
P. Joshi
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model in…
K. Kapetanakis, Christos Floros
This study examines the relationship between U.S. commercial banks' environmental performance (ESG Environmental Pillar score) and profitability (ROE) from 2005 to 2024 using a sample of 72 banks. Integrating linear, nonlinear, and distribu…
D. Anjaneyalu, M. V. Subramanyam, A. K. N. Rani +3
This paper combines econometric panel-data modeling with machine learning (gradient boosting, explainable AI) to estimate the causal impact of ESG-bond issuance on corporate credit ratings and cost of capital. Findings show ESG-bond issuers…
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