ESG performance and corporate fraud

Dengjia Li, Chaoqun Ma, Jinglan Yang and Hao Li

Finance Research Letters, 2024, vol. 62, issue PB

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.

Keywords: ESG performance; Corporate fraud; Financing constraints (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002423

DOI: 10.1016/j.frl.2024.105212

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