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Keywords: ESG performance
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Journal Articles
International Journal of Managerial Finance (2026) 22 (2): 228–258.
Published: 13 February 2026
...Hubin Li; Xue yan Dong; Jun Zhang Purpose This study investigates how digital transformation (Dig) influences ESG performance ( ESG ) by constructing an ESG model based on signalling theory. It examines green innovation capability, information disclosure, and investment efficiency as mediators...
