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Hui-Fang Teng

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Open access Sep 2026

Managerial short-termism, ESG decoupling, and digital signaling: environmental governance evidence from China

ESG disclosure has become an important mechanism through which firms communicate environmental responsibility. However, whether reported ESG information reflects underlying environmental performance remains uncertain in transitional institutional environments. Using a panel of Chinese A-share listed firms from 2009 to...

Su-Xiang Qin, Hui-Fang Teng · 0 citations

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