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Keywords: Difference-in-difference
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Journal Articles
Pacific Accounting Review (2026) 38 (3): 630–650.
Published: 23 September 2025
... matching-difference-in-differences model. The empirical analysis includes benchmark regression, mediation analysis and moderation analysis. Findings GF policy significantly promotes corporate EI . It alleviates corporate financing constraint, increases executives’ environmental awareness and reduces...

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