Environmental, Social and Governance Accounting and Auditing : Perspectives from China (Hardcover)

Part I: Corporate Governance and ESG Performance 1. ESG Accounting for Performance Measurement, Risk Management and Accountability 2. Environmental expertise, social variability, and board Governance models' impact on corporate financial performance 3. Board structure and board composition in China and ESG performance 4. Corporate Governance and ESG Disclosure in China Part II: ESG Impact on Financial Performance 5. The impact of corporate ESG performance on financial performance in China 6. The Impact of ESG on Financial Performance 7. The Impact of ESG Performance on Corporate Bankruptcy Risk: Evidence from China Part III: Ownership Structure and ESG Ratings 8. The Impact of Enterprise Ownership Structure on ESG Rating: Evidence from China 9. The relationship between ESG disclosure and financial reporting quality with investment efficiency 10. ESG, Financial constraints and Family Firm performance: Evidence from China Part IV: ESG and Auditing 11. ESG, dividend payout policy and the moderating role of audit quality: Evidence from China 12. Does ESG Performance Reduce Financial Distress? Moderating Effect of Firm Characteristics: Evidence from China 13. The Relationship between ESG and Corporate Financial Performance and the Role of Audit Quality: Evidence from China Part V: ESG Disclosure and Capital Markets 14. ESG Factors, Firm Value and Company Size: Evidence from China 15. ESG disclosure as an advertisement of corporate bond issues in China 16. The Impact of Banks as Large Creditors on ESG Performance in China 17. Management control, performance measurement and risk management perspectives: an agenda for ESG research