ESG rating disagreement and analyst forecast quality

X Liu, J Dai, X Dong, J Liu - International Review of Financial Analysis, 2024 - Elsevier
This study examines the effect of ESG rating disagreement on analysts' earning forecast
using a sample consisting of ESG ratings of Chinese A-share listed companies from 2015 to …

The impact of ESG distance on mergers and acquisitions

N Tang, X Xu, YT Hsu, CY Lin - International Review of Financial Analysis, 2024 - Elsevier
In this study, we utilize the most recent ESG (Environmental, Social, and Governance) data
to calculate the ESG distance between acquiring and target firms, subsequently assessing …

Can investor-firm interactions mitigate ESG rating divergence? Evidence from China

X Liu, J Liu, J Liu, Q Zhai - International Review of Financial Analysis, 2024 - Elsevier
This study empirically examines whether investor-firm interactions significantly influence the
ESG rating disagreement among A-share listed companies in China. We use Q&A data …

Does diversity in top management and boards affect ESG performance? Evidence from Islamic and conventional banks in the MENA region

MR Rabbani, M Kiran, AB Bhuiyan… - International Journal of …, 2024 - emerald.com
Purpose This study aims to investigate the impact of gender diversity in top management
teams and boards on environmental, social and governance (ESG) performance. The …

ESG risk, economic policy uncertainty, and the downside risk: Evidence from US firms

CH Tang, HC Liu, YH Lee, YT Hsu - The North American Journal of …, 2025 - Elsevier
This study investigates the relationship between risk factors of Environmental, Social, and
Governance (ESG) and the downside risk of US firms and tackles the role of economic policy …

[HTML][HTML] Did ESG Affect the Financial Performance of North American Fast-Moving Consumer Goods Firms in the Second Period of the Kyoto Protocol?

A Helhel, E Akgun, Y Helhel - Sustainability, 2024 - mdpi.com
Many agreements and protocols in the global framework call on industries and businesses
to respond to threats related to climate change. New terminologies such as environmental …

[HTML][HTML] Environmental, Social, and Governance Scores and Loan Composition Inside United States Banks

S Bressan - Sustainability, 2024 - mdpi.com
We analyze the loan portfolios of United States banks from 2013 to 2023, showing that high
environmental, social, and governance (ESG) banks have larger shares of consumer loans …

Assessing the influence of ESG washing on bank reputational exposure: A cross‐country analysis

V Venturelli, A Pedrazzoli, D Pennetta… - Business Ethics, the …, 2024 - Wiley Online Library
The study investigates the effects of ESG washing on banks' reputational exposure. We
define ESG washing as a disparity between a bank's environmental and social disclosure …

Does Environmental, Social, and Governance (ESG) Performance Improve Financial Institutions' Efficiency? Evidence from China

Z Wu, S Chen - Mathematics, 2024 - mdpi.com
Nowadays, the call for sustainable development is becoming stronger in all countries of the
world, and environmental, social, and governance (ESG) performance, as a vivid practice of …

The Practice of Green Washing Motivated by Financial Constraints: An Analysis in Global Economies

MML Maria, VC da Silva Zonatto… - … Gestão Social e …, 2024 - rgsa.openaccesspublications.org
Objective: The aim of this study is to analyze if the practice of Greenwashing is related to the
level of financial constraints of companies in the capital market. Theoretical Framework: This …