Dai, Liyan; Wang, Jingjing - In: Digital economy and sustainable development 2 (2024) 1, pp. 1-14
This paper examines the impact and underlying mechanisms of ESG rating disagreement on the risk-taking of Chinese companies listed on the Shanghai and Shenzhen stock exchanges from 2011 to 2020. The research reveals that ESG rating disagreement significantly increases corporate risk-taking....
