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Jian-Zhao Yu

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Open access Sep 2026

The Relationship between ESG Performance and Firm Value, and The Moderating Role of Accounting Transparency

This article takes Chinese A-share listed companies from 2009 to 2024 as a research sample to empirically test the relationship between ESG performance and corporate value, as well as the regulatory role of accounting transparency in this relationship. Research results show that ESG performance has a significant negati...

Jian-Zhao Yu · 0 citations

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