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Keywords: Leverage manipulation
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Journal Articles
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision
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Sustainability Accounting, Management and Policy Journal (2025) 16 (5): 1269–1302.
Published: 25 April 2024
...Mengmeng Shan; Jingyi Zhu Purpose This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision. Design/methodology/approach The authors draw...
