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...
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| Principais autores: | , , |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Elsevier
2026-03-01
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| Serija: | China Journal of Accounting Research |
| Teme: | |
| Online dostop: | http://www.sciencedirect.com/science/article/pii/S1755309125000589 |
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