Open access
Sep 2026
How ESG Transparency Enhances Market Valuation: Examining Governance Quality in Emerging Market
Purpose: The study investigates the effect of Environmental, Social, and Governance report on market performance and also examines the moderating effect of corporate governance quality in this relationship. Methods/Study design/Approach: The analysis used panel data from 2018 to 2023, covering nonfinancial firms that r...
A. Yulianto, Abdul Rohman, S. Raharja
· Accounting Analysis Journal · 0 citations