REFERENCES , , , & (2012). The environment and directed technical change. American Economic Review, 102(1), 131–166. (2019). Is sustainability reporting ESG associated with performance? Evidence from the European banking Sectore. Management of Environmental Quality: An International Journal, 30(1), 98–115. , & (2002). The quality of accruals and earnings: The role of accrual estimation errors. Accounting Review, 77(1), 35–59. , , , & (2021). Can ESG performance improve corporate investment efficiency?
