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Keywords: Information transparency
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1426–1447.
Published: 31 March 2025
... tests reveal that IFOIs can mitigate managerial myopia by increasing information transparency, thereby enhancing firms’ incentives to engage in ESG practices. The authors also find that the positive effect of IFOI quality is more pronounced when more ESG-related issues are included in interactive Q...
