Palabras clave
ESG
market-to-book
Cómo citar
Resumen
Propósito – El objetivo de este estudio es analizar el papel moderador de las prácticas ESG en la relación entre las controversias corporativas y el desempeño mercado-valor contable de las empresas.
Marco teórico – efecto ESG, de controversias ESG y desempeño del mercado.
Diseño/metodología/enfoque: investigamos 3267 empresas de 20 países con el producto interno bruto más alto en 2021. Las calificaciones ESG y otras variables se recopilaron de la base de datos de Refinitiv. El análisis transversal consideró una regresión de datos de panel con efectos fijos por año, industria y país, de 2016 a 2020.
Citas
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