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Keywords: ESG inequality
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Journal Articles
Over-investment and ESG inequality
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (3): 399–421.
Published: 22 May 2023
... balancing and propensity score matching approaches. Findings The authors found that while firm over-investment increases social pillar inequality, it reduces environmental pillar inequality. Further analysis revealed that the over-investment strategy decreases (increases) ESG inequality in low (high...
