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CEO OVERCONFIDENCE, ESG DISCLOSURE, AND FIRM RISK
JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225doi:10.21002/jaki.2020.01 fatcat:n5pujcwhwjbxhhddzzvf5ai7va