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Author

Saiful Anwar

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Open access Sep 2026

Green and Liquid: How Mandatory ESG Disclosure and Firm Size Shape the ESG –Cash Holdings Nexus

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate cash holdings, considering the joint influence of regulatory pressure through mandatory ESG disclosure and firms' internal resource capacity, as reflected by firm size. The sample comprises 13,107 firm‐y...

Saiful Anwar, D. Agustia, Wiwiek Dianawati · 0 citations

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