Liu, Guangrui; Qian, Hao; Shi, Yong; Wu, Fengyuan - In: China journal of accounting studies 12 (2024) 3, pp. 615-639
From the perspective of non-financial information greenwashing, this paper investigates the impact mechanism of environmental, social and governance (ESG) report greenwashing on stock price crash risk. The results indicate that ESG report greenwashing increases the stock price crash risk. In...