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Keywords: ESG disclosure
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Journal Articles
The Accounting Review (2022) 97 (1): 147–175.
Published: 01 January 2022
... examine whether a firm's ESG disclosure helps explain some of this disagreement. We predict and find that greater ESG disclosure actually leads to greater ESG rating disagreement. These findings hold using firm fixed effects and using a difference-in-differences design with mandatory ESG...
Includes: Supplementary data