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Global versus Local ESG Ratings: Evidence from China
16 references·4 citing·49 second hopsampled
Global versus Local ESG Ratings: Evidence from China (2025)Global versus Local ESG Ratings: Evidence…The Effects of Mandatory ESG Disclosure Around the World (2024)The Effects of Mandatory ESG …Stock price reactions to ESG news: the role of ESG ratings and disagreement (2022)Stock price reactions to ESG …Aggregate Confusion: The Divergence of ESG Ratings (2022)Aggregate Confusion: The Dive…Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (2021)Why is Corporate Virtue in th…The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Do ratings of firms converge? Implications for managers, investors and strategy researchers (2015)Do ratings of firms converge?…Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act (2009)Unintended Consequences of Gr…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts (2007)Do local analysts know more? …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …The investment behavior and performance of various investor types: a study of Finland's unique data set (2000)The investment behavior and p…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Home Bias at Home: Local Equity Preference in Domestic Portfolios (1999)Home Bias at Home: Local Equi…Measuring corporate environmental performance (1998)Measuring corporate environme…Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan (1997)Why is there a home bias? An …ESG Rating Divergence: Existence, Driving Factors, and Impact Effects (2025)ESG Rating Divergence: Existe…Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents (2025)Do auditors understand the im…Artificial Intelligence and Corporate Sustainability: Shaping the Future of ESG in the Age of Industry 5.0 (2025)Artificial Intelligence and C…Shareholder value implications of supply chain ESG: Evidence from negative incidents (2023)Shareholder value implication…WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Corporate green bonds (2021)Sustainable investing with ESG rating uncertainty (2021)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Increasing Returns and Economic Geography (1990)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Asset Pricing (2001)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)Information and the Cost of Capital (2004)A model of investor sentiment /Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)How Distance, Language, and Culture Influence Stockholdings and Trades (2001)What Makes Investors Trade? (2001)Individual Investor Trading and Stock Returns (2008)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Problem of Social Cost (1960)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)ESG: Research Progress and Future Prospects (2021)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Investor Diversification and International Equity Markets (1991)Trying to Explain Home Bias in Equities and Consumption (1999)The determinants of cross-border equity flows (2004)Epistemic Cultures (1999)The Drivers of Greenwashing (2011)Corporate social responsibility and access to finance (2013)Intraclass correlations: Uses in assessing rater reliability. (1979)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Content Analysis: An Introduction to Its Methodology (2019)Climate Risks and Financial Stability (2020)Dissecting green returns (2022)
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References

  • 2022Aggregate Confusion: The Divergence of ESG Ratings3,411 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1999Home Bias at Home: Local Equity Preference in Domestic Portfolios2,898 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2000The investment behavior and performance of various investor types: a study of Finland's unique data set1,639 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,571 cited
  • 1997Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan1,542 cited
  • 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China1,454 cited
  • 2015Do ratings of firms converge? Implications for managers, investors and strategy researchers1,276 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited
  • 2022Stock price reactions to ESG news: the role of ESG ratings and disagreement647 cited
  • 2007Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts600 cited

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2024
The Effects of Mandatory ESG Disclosure Around the World
582 cited
  • 1998Measuring corporate environmental performance475 cited
  • 2009Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act261 cited
  • Cited by

    • 2025Artificial Intelligence and Corporate Sustainability: Shaping the Future of ESG in the Age of Industry 5.055 cited
    • 2025ESG Rating Divergence: Existence, Driving Factors, and Impact Effects44 cited
    • 2023Shareholder value implications of supply chain ESG: Evidence from negative incidents31 cited
    • 2025Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents17 cited