ESG ratings and firm performance: The moderating role of ESG rating disagreement

We examine the impact of ESG rating disagreement on the relationship between ESG ratings and firm performance. We find that ESG ratings are negatively associated with firm performance. Moreover, ESG rating disagreement positively moderates the relationship between ESG ratings and firm performance, w...

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Bibliographic Details
Main Authors: Chengcheng Liu, Qianhui Wu, Yu-En Lin
Format: Article
Language:English
Published: Elsevier 2025-07-01
Series:Borsa Istanbul Review
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2214845025000699
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