An Empirical Study on the Impact of ESG Rating on the Accounting Information Quality of Listed Companies

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Methodological contribution on mediation analysis between ESG and accounting quality, relevant for disclosure research.

🏢実務担当者:May suggest that improving ESG performance can indirectly enhance accounting information credibility.

🏛政策担当者:Provides rationale for promoting ESG disclosure as a means to improve overall corporate transparency.

In society, negative news like financial fraud and false accounting information disclosure will keep emerging. As the economic situation grows increasingly severe, many people are driven to falsify accounting information out of necessity, making the importance of high-quality accounting information even more obvious. In previous academic research, numerous studies have focused on how government regulatory systems and internal management structures affect accounting information quality. Experts and scholars aim to help enterprises better enhance accounting information quality and enable the public to roughly quantify listed companies’ accounting information quality through accessible information, thereby playing a supervisory role. Thus, based on prior studies, this research intends to explore whether there are other effective factors that significantly influence accounting information quality. We take ESG ratings as the explanatory variable and internal control as the mediating variable to examine their impact on accounting information quality; meanwhile, the mediating effect is quantitatively analyzed via the traditional three-step method.

• semanticscholar https://drpress.org/ojs/index.php/jid/article/download/33585/32867first seen 2026-07-18 07:32:07