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 1181–1200 of 3102 papers
Khairu Athaya, S. Sembiring
This study analyzes 30 Indonesian financial firms (2021-2023) and finds that ESG scores have an insignificant negative impact on ROA, and board independence does not moderate the relationship. It concludes that ESG integration in Indonesia …
Se-Ha Kim, Dong Hyun Kim, Chang Seop Rhee +1
This study empirically investigates the impact of corporate ESG activities on intangible asset investment and R&D expenditures using a sample of Korean listed firms from 2011-2019. Higher ESG ratings are significantly associated with greate…
Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Eduardo Flores +1
This study examines the effect of ESG performance on intentional income smoothing among non-financial firms in BRICS countries (Brazil, Russia, India, China, South Africa) from 2016 to 2021. Using regression analysis on 5,437 firm-year obse…
Kseniia Skrebkova, K. Pryakhina, I. Trunina
This paper develops an integrated ESG index combining financial performance, non-financial outcomes, and sustainability for six Ukrainian companies. Results show that firms with high ESG scores exhibit stronger financial stability, reputati…
Yvany Tarigan, Januar Budi Nugroho
This study examines how ESG performance affects tax avoidance in Indonesian non-financial firms from 2021-2024, using ESG committee as a moderator. Results show that higher ESG performance leads to higher effective tax rates (less tax avoid…
Arthaingan H. Mutiha
This study examines the impact of board characteristics (female representation, board size, CSR committee presence) on ESG performance of 61 Indonesian non-financial firms from 2019 to 2021. Results show that CSR committees have a strong po…
Du Zhang, George Nyantakyi, Faustina Asiedu +3
This study examines the mediating role of analyst coverage on the relationship between ESG controversies and firm value using a sample of 80 non-financial firms listed on the Johannesburg Stock Exchange from 2012 to 2024. It finds that ESG …
L. Aladwey, Sara Almaged, Sherif A. Kaamoosh
Using panel data from Saudi-listed firms (2021-2024), this study finds that higher cash holdings are associated with investment inefficiency, but strong ESG performance mitigates this effect by improving transparency and accountability.
Leon Tristan Indira, Maria Natalia
This study examines the impact of ESG practices and women on board (WOB) on firm performance for 40 Indonesian non-financial firms (2021-2024). Using regression, it finds ESG positively affects ROA, but WOB has no significant direct or mode…
Ervina Rahmalia Putri, Erfan Muhammad, T. I. R. Hakim +1
This paper examines the impact of ESG disclosures on firm value in mining and property companies across five ASEAN countries from 2021-2023. It finds that overall ESG composite harms firm value, but environmental and governance pillars show…
Cecilia Elsya Trescova, Amrie Firmansyah
Using data from 194 non-financial firms in Indonesia, this study examines the relationship between ESG practices, earnings management, and firm risk, with board gender diversity as a moderator. Findings show no significant direct or moderat…
Changjiang Zhang, Sihan Zhang, Zhepeng Zhou +1
This study examines the relationship between ESG ratings and firm market value using Chinese A-share listed firms from 2018-2024. Firms with higher ESG ratings have significantly higher market value, mediated by increased institutional owne…
Deimantė Vasiliauskaitė, Kotryna Butkutė, Miglė Rusilaitė +2
This paper empirically examines the impact of liquidity, subsequent share issuance, and ESG risk indicators on share value for Nasdaq Stockholm-listed firms. Liquidity is measured by bid-ask spreads and volume ratios, showing larger firms h…
Fatima Anaz, Antoine B. Awad
This study uses ordinal-logistic regression on 400 non-financial firms from Asia, Europe, Americas, and Oceania (2008-2022) to examine the relationship between ESG scores and corporate creditworthiness. Findings show a significant positive …
Mouna Mrad, Rohail Hassan, Tebessi Mejda
This study examines the dynamic relationship between ESG controversies and firm performance for 82 French non-financial listed firms (2012-2021) using OLS and NARDL. Results show that ESG controversies negatively affect accounting performan…
Imen Mahfoudh, Sameh Kobbi-Fakhfakh, Molka Trigui
This study examines the effect of CEO facial masculinity (measured by facial width-to-height ratio) on ESG performance using Canadian non-financial firms from 2012 to 2022. Regression results show that CEOs with more masculine facial featur…
Surayya Jamal, A. Imran, K. Mustafa +2
This study examines the impact of ESG performance on investment efficiency for Chinese A-share listed firms from 2012-2023, using Bloomberg ESG scores and measuring investment efficiency as deviations from optimal levels. ESG performance si…
Chakshay Sharma, Priti Bakhshi, Suchismita Das
This paper examines ESG alpha by constructing best-in-class positive ESG-screened portfolios using Refinitiv ESG Scores. Analyzing 15 years of daily returns from seven European regions and the UK, it finds that high ESG portfolios can enhan…
Payam Rostamicheri, Virgil Popescu, Ramona Birǎu +1
This study analyzes approximately 24,500 firm-year observations to examine how ESG performance affects firm value, profitability, and cost of capital. It distinguishes Nordic and non-Nordic European firms. Results show a positive associatio…
Wan Shafizah Hussain, Enylina Nordin, Mohd Tarmizi Ibrahim +2
This systematic literature review of 571 studies examines the relationship between ESG assessment and stock performance. It finds that environmental factors have the most consistent positive financial impact, while effects vary by market ma…
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