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Keywords: Multidimensional screening standards
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–37.
Published: 06 July 2026
... This study bridges the environmental finance and accounting manipulation literatures by uncovering a novel “governance spillover” of green credit policies. We demonstrate that multidimensional screening standards extend beyond capital reallocation to fundamentally discipline corporate financial integrity...
Includes: Supplementary data
