Open access
Jul 2026
Does ESG Practices Influence Financial Companies’ Performance? The Moderating Role of AI Use
It is revealed that ESG practices significantly enhance accounting-based performance, particularly return on equity, while board size exerts a positive and board independence a negative influence, however, ESG does not significantly affect market-based valuation (Tobin’s Q).
Fatma Zehri, Raghad A. Alsudays, L. Aladwey
· Journal of Risk and Financia... · 0 citations