Abstract
This study examines the impact of ESG on firm R&D manipulation behaviors by using the panel dataset from 2010 to 2022 in China. The empirical results find that better ESG performance significantly curbs firms' R&D manipulation behavior, and this finding is robust to a set of tests. Mechanism analysis indicates that ESG mitigates R&D manipulation through information effect, governance effect, and resource effect. Expanded analysis shows that ESG plays a complementary role both with internal and external controls in mitigating R&D manipulation.
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