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ESG performance and corporate fraud

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Listed:
  • Li, Dengjia
  • Ma, Chaoqun
  • Yang, Jinglan
  • Li, Hao

Abstract

This paper selects Chinese A-share listed companies as a data sample from 2012 to 2022 to explore the role of ESG performance on corporate fraud. It is found that ESG performance has a significant inhibitory effect on corporate fraud. Regarding mediation channels, ESG performance can effectively inhibit corporate fraud through the mediating roles of alleviating financing constraints and improving information transparency.

Suggested Citation

  • Li, Dengjia & Ma, Chaoqun & Yang, Jinglan & Li, Hao, 2024. "ESG performance and corporate fraud," Finance Research Letters, Elsevier, vol. 62(PB).
    • Handle: RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002423
    DOI: 10.1016/j.frl.2024.105212
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    References listed on IDEAS

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