Institutional shareholders’ geographical concentration, coordinated governance effects, and ESG rating disagreement

Drawing on agency theory, this study explores how the geographical distribution of institutional shareholders affects corporate ESG rating disagreements. A higher geographical concentration of institutional shareholders is found to correlate with reduced ESG rating disagreements, as concentration su...

Täydet tiedot

Bibliografiset tiedot

Päätekijät:	Libin Qin, Dailing Li, Wen Bo
Aineistotyyppi:	Artigo
Kieli:	Inglês
Julkaistu:	Elsevier 2026-03-01
Sarja:	China Journal of Accounting Research
Aiheet:	Institutional shareholders’ geographical concentration ESG rating disagreement Coordinated governance ESG information disclosure
Linkit:	http://www.sciencedirect.com/science/article/pii/S1755309125000589
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