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Mandatory ESG Disclosure and Corporate Financial Performance:A Difference-in-Differences Analysis of Firms Listed in Hong Kong and Shenzhen

Ran Shiyu

当代社会科学(英文)2026,Vol.11Issue(4):102-122,21.
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当代社会科学(英文)2026,Vol.11Issue(4):102-122,21.DOI:10.19873/j.cnki.2096-0212.2026.04.007

Mandatory ESG Disclosure and Corporate Financial Performance:A Difference-in-Differences Analysis of Firms Listed in Hong Kong and Shenzhen

Mandatory ESG Disclosure and Corporate Financial Performance:A Difference-in-Differences Analysis of Firms Listed in Hong Kong and Shenzhen

Ran Shiyu1

作者信息

  • 1. University College London
  • 折叠

摘要

关键词

ESG disclosure/mandatory disclosure policy/corporate financial performance/difference-in-differences/industry heterogeneity

Key words

ESG disclosure/mandatory disclosure policy/corporate financial performance/difference-in-differences/industry heterogeneity

引用本文复制引用

Ran Shiyu..Mandatory ESG Disclosure and Corporate Financial Performance:A Difference-in-Differences Analysis of Firms Listed in Hong Kong and Shenzhen[J].当代社会科学(英文),2026,11(4):102-122,21.

当代社会科学(英文)

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