Research on the Impact and Transmission Path of ESG Information Disclosure on Corporate Accounting Robustness
ESG情報開示が企業の会計保守性に与える影響と伝達経路に関する研究 (AI 翻訳)
S. M. Zhang, G. Z. Wang
🤖 gxceed AI 要約
日本語
本研究は、中国上場企業1,028社のデータを用いて、ESG情報開示が会計保守性に与える影響を実証分析した。ESG開示の質は第三者評価とエントロピー加重指標で測定し、会計保守性はC_BasuとC_KW指標で測定。結果、ESG開示は会計保守性を有意に向上させ、情報非対称性の低減とコーポレートガバナンス強化が経路であることを示した。メディア注目とアナリストカバレッジがこの関係を強化する。
English
This study empirically analyzes the impact of ESG information disclosure on accounting conservatism using data from 1,028 Chinese listed companies. ESG disclosure quality is measured via third-party ratings and an entropy-weighted index, while conservatism is measured using C_Basu and C_KW. Results show a significant positive effect, mediated by reduced information asymmetry and improved governance. Media attention and analyst coverage strengthen this relationship.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示基準や有報でのサステナビリティ情報開示が進む中、ESG情報の質が財務報告の保守性に与える影響を示す本研究成果は、開示制度設計や投資家対応に示唆を与える。日本企業のデータでの再検証が期待される。
In the global GX context
Globally, this paper contributes to the literature on ESG disclosure and financial reporting quality, aligning with ISSB and CSRD frameworks. It provides empirical evidence that ESG disclosure enhances accounting conservatism, which is relevant for standard-setters and investors assessing the benefits of sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the causal mechanisms linking ESG disclosure to accounting conservatism, useful for further research in other markets.
🏢実務担当者:Highlights the potential financial reporting benefits of robust ESG disclosure, supporting corporate disclosure strategies.
🏛政策担当者:Informs regulators about the positive spillover effects of ESG disclosure mandates on accounting quality.
📄 Abstract（原文）
Under dual-carbon goals and sustainable development strategies, ESG information disclosure has become an important mechanism connecting enterprises with stakeholders and improving accounting information quality. Accounting conservatism, as a core feature of financial reporting quality, is essential for alleviating information asymmetry and protecting investor interests. This study examines the impact and transmission path of ESG information disclosure on corporate accounting conservatism. Based on data from 1,028 Chinese listed companies and 7,196 observations, ESG disclosure quality is measured using third-party ratings and an entropy-weighted indicator system, while accounting conservatism is measured through C_Basu and C_KW indicators. The results show that ESG information disclosure has a significant positive effect on accounting conservatism. Mechanism analysis indicates that ESG disclosure improves accounting prudence by reducing information asymmetry and strengthening corporate governance. Further tests show that media attention and analyst coverage reinforce the positive relationship between ESG disclosure and accounting conservatism. The findings provide empirical support for optimizing ESG disclosure systems and improving financial reporting quality.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.7716/aem.v15i3.3912first seen 2026-08-17 05:01:18
- semanticscholar https://doi.org/10.7716/aem.v15i3.3912first seen 2026-08-18 04:50:44 · last seen 2026-08-19 05:14:20
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。