Liu, Pei; Song, Congjing; Xin, Jiayuan - In: China journal of accounting research : CJAR 15 (2022) 4, pp. 1-25
participate in green governance and scale up their green investment; however, many enterprises still experience financing … difficulties. Our study investigates whether green governance can mitigate corporate financing constraints. Using a sample of … Chinese, A-share listed, high-pollution enterprises from 2013 to 2018, we find that corporate green governance practices …