This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Showing 1141–1160 of 2804 papers
Anida Nurul Hidayah, A. Lutfiani
This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial …
Silvana Juliant Dwi Damayanthi, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study examines the impact of board gender diversity on financial performance using ESG as a mediator and CSR as a moderator, based on Indonesian non-financial firms from 2017-2024. Results show gender diversity does not directly affect…
M. Miftahuddin, Widad Nabila Azzahra, Kumaralalita Makusara +3
This study analyzes the effect of ESG Disclosure Score (ESGD) on profitability for 264 non-financial firms in ASEAN from 2019-2023. It finds a significant positive effect for large firms but not for small firms, suggesting that the cost of …
Hieu Pham, Doan Huynh Thu Hoai, Anh Cao Thi Nhan +1
Using hand-collected data from 210 Vietnamese listed firms (2018–2024), this study finds that idiosyncratic volatility reverses the developed-market pattern of voluntary disclosure: a one-standard-deviation increase raises bad-news disclosu…
Desak Putu Ratna Dewi, Lucy Sri Musmini
This study examines the effect of ESG disclosure on stock prices of Indonesian banking companies using panel data regression. Results show no significant impact, suggesting investors prioritize financial information. Implications for improv…
Karina Elmasa Rahma, Pupung Purnamasari
This study analyzes the effect of ESG disclosure on financial statement fraud in Indonesian non-financial state-owned enterprises (2021-2024). Using the Beneish M-Score and panel data regression, it finds that ESG disclosure significantly r…
Ramiz Firas, A. R. Kuncoro
This study examines the effects of real earnings management, ESG disclosure, and political connections on the cost of debt for non-financial firms listed on the Indonesia Stock Exchange (2018-2021). Real earnings management significantly in…
Novinda Kurnia Ichsanti, Novrys Suhardianto
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership among non-financial firms listed on the Indonesia Stock Exchange from 2017 to 2023. Using pooled OLS regression on 675 firm-ye…
Thi Ngoc Ngo, Diem Quynh Vu, Dinh Thanh Tung Tran +1
This study examines the impact of ESG disclosure on audit quality (audit fees) for natural resources and energy firms globally using panel data from 2014-2024. Fixed effects model results show that higher ESG disclosure significantly increa…
Siyi Chen
This study examines the impact of ESG disclosure quality on stock price synchronicity using Chinese A-share data from 2019 to 2024. It finds that higher ESG disclosure quality reduces synchronicity, enhancing stock price informativeness. Re…
Sadok El Ghoul, O. Guedhami, Yongtae Kim +1
This paper examines the effect of ESG disclosure mandates on corporate tax avoidance using a sample of firms from 48 countries. Difference-in-differences analysis reveals that such mandates significantly reduce tax avoidance, with stronger …
Patrick J. Callery
This study examines how detailed and transparent sustainability rating methodology influences firms' disclosure behavior, using CDP as a case. The author replicates CDP's scoring methodology and finds that firms strategically adjust disclos…
Meejung Hong, Jae-hyun Hong, Jae-Jang Yang +2
This study analyzes 420 middle-market enterprises (MMEs) in South Korea to examine how firm characteristics affect ESG performance. Firm age negatively impacts all ESG indicators (organizational inertia), while female board representation p…
Panpan Feng, Jiangwu Pang, S. Jeon
This study analyzes how public environmental concern affects firms' ESG rating divergence. Using panel data from Chinese A-share listed firms (2015-2022), it finds that public scrutiny significantly increases rating divergence, with negativ…
Aamir Ali, Shah Mehmood Wagan
This study investigates the impact of ESG rating divergence on corporate carbon performance using Chinese A-share listed firms. It finds that ESG rating divergence significantly reduces carbon performance by hindering green innovation. The …
Jianmin Wang, Rui-Han Feng, Lixiang Wang
This study examines how ESG rating discrepancies affect corporate financing constraints using data from five rating agencies on Chinese A-share listed firms from 2018-2023. Findings show that ESG rating divergence exacerbates financing cons…
A. Uzhva, Oleksandr Biloivanenko
This paper proposes a methodology for integrating ESG components into the accounting and analytical support for settlements with buyers and customers in the context of sustainable development. It argues for transforming traditional accounti…
Hendry Wijaya, Helma Malini, Muclas Hendri +2
This study examines the impact of ESG disclosure and green product innovation on financial performance (ROA, ROE) in Indonesian consumer non-cyclicals firms, with firm size as a moderator. Using Moderated Regression Analysis on data from 20…
Mona Basali, S. Alshahrani
This study examines the relationship between ESG disclosure and financial performance for Saudi non-financial firms (2019-2023). It finds that robust corporate governance mediates the translation of ESG into improved ROA, but the direct ESG…
Wareewan Charoenroop, Kornwika Chaiwong, Chamaipon Ratanacharoenchai
This study examines the relationship between ESG disclosure ratings and firm performance (ROA, ROE, Tobin's Q) for Thai listed firms using panel data regression on 210 firms with 420 firm-years from 2023-2024. Using the Hausman test to choo…
Browse by Topic