Government accounting supervision and ESG performance

被引：1
|
作者：
Jiang, Jia [1 ]
机构：
[1] Chongqing Univ, Sch Econ & Management, Chongqing, Peoples R China
来源：
APPLIED ECONOMICS LETTERS | 2024年
关键词：
Accounting supervision; ESG; internal control; China;
D O I：
10.1080/13504851.2024.2402482
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Using the quasi-natural experiment of the Ministry of Finance's random inspections on the quality of accounting information, this paper empirically investigates the influence of accounting supervision on ESG performance. The paper finds that accounting supervision significantly enhances the ESG performance, with internal control serving as a pivotal intermediary. Furthermore, this effect is more pronounced for smaller firms and is particularly notable in regions with a high level of marketization.
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页数：5
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