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Effect of ESG Activities and Firm's Financial Characteristics
2020
Korean Journal of Financial Studies
1) In this study, we examine how environmental, social, and corporate governance (ESG) activities differently affect firm value depending on a firm's financial characteristics. The qualitative aspect of ESG activities, which is not reflected in ESG scores, is valued in the market based on a firm's financial characteristics and is the motivation for the present study. We conducted empirical analyses employing multiple ESG score sets obtained from two different ESG evaluation institutions for the
doi:10.26845/kjfs.2020.10.49.5.681
fatcat:xfxhkamux5d43j3muunlyvbhry