{"id":"https://openalex.org/W4200217580","doi":"https://doi.org/10.1016/j.jclepro.2021.129992","title":"ESG disclosure and corporate financial irregularities \u2013 Evidence from Chinese listed firms","display_name":"ESG disclosure and corporate financial irregularities \u2013 Evidence from Chinese listed firms","publication_year":2021,"publication_date":"2021-12-04","ids":{"openalex":"https://openalex.org/W4200217580","doi":"https://doi.org/10.1016/j.jclepro.2021.129992"},"language":"en","primary_location":{"id":"doi:10.1016/j.jclepro.2021.129992","doi":"https://doi.org/10.1016/j.jclepro.2021.129992","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jclepro.2021.129992","pdf_url":null,"source":{"id":"https://openalex.org/S58516903","display_name":"Journal of Cleaner Production","issn_l":"0959-6526","issn":["0959-6526","1879-1786"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Cleaner Production","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069946978","display_name":"Xueying Yuan","orcid":"https://orcid.org/0000-0003-3447-8785","observed_orcids":["https://orcid.org/0000-0003-3447-8785"]},"institutions":[{"id":"https://openalex.org/I157773358","display_name":"Sun Yat-sen University","ror":"https://ror.org/0064kty71","country_code":"CN","type":"education","lineage":["https://openalex.org/I157773358"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xueying Yuan","raw_affiliation_strings":["School of Business, Sun Yat-sen University, Guangzhou, 510275, China"],"raw_orcid":"https://orcid.org/0000-0003-3447-8785","affiliations":[{"raw_affiliation_string":"School of Business, Sun Yat-sen University, Guangzhou, 510275, China","institution_ids":["https://openalex.org/I157773358"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027224656","display_name":"Zhongfei Li","orcid":"https://orcid.org/0000-0002-4922-1504","observed_orcids":["https://orcid.org/0000-0002-4922-1504"]},"institutions":[{"id":"https://openalex.org/I3045169105","display_name":"Southern University of Science and Technology","ror":"https://ror.org/049tv2d57","country_code":"CN","type":"education","lineage":["https://openalex.org/I3045169105"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zhongfei Li","raw_affiliation_strings":["Department of Finance, Business School, Southern University of Science and Technology, Shenzhen 518055, China"],"raw_orcid":"https://orcid.org/0000-0002-4922-1504","affiliations":[{"raw_affiliation_string":"Department of Finance, Business School, Southern University of Science and Technology, Shenzhen 518055, China","institution_ids":["https://openalex.org/I3045169105"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000234165","display_name":"Jin-Hua Xu","orcid":"https://orcid.org/0000-0001-6663-2105","observed_orcids":["https://orcid.org/0000-0001-6663-2105"]},"institutions":[{"id":"https://openalex.org/I139024713","display_name":"Guangdong University of Technology","ror":"https://ror.org/04azbjn80","country_code":"CN","type":"education","lineage":["https://openalex.org/I139024713"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jinhua Xu","raw_affiliation_strings":["School of Management, Guangdong University of Technology, Guangzhou, 510520, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Guangdong University of Technology, Guangzhou, 510520, China","institution_ids":["https://openalex.org/I139024713"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100599074","display_name":"Lixia Shang","orcid":"https://orcid.org/0009-0007-7230-5953","observed_orcids":["https://orcid.org/0009-0007-7230-5953"]},"institutions":[{"id":"https://openalex.org/I139024713","display_name":"Guangdong University of Technology","ror":"https://ror.org/04azbjn80","country_code":"CN","type":"education","lineage":["https://openalex.org/I139024713"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Lixia Shang","raw_affiliation_strings":["School of Management, Guangdong University of Technology, Guangzhou, 510520, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Guangdong University of Technology, Guangzhou, 510520, China","institution_ids":["https://openalex.org/I139024713"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5027224656"],"corresponding_institution_ids":["https://openalex.org/I3045169105"],"apc_list":{"value":3740,"currency":"USD","value_usd":3740},"apc_paid":null,"fwci":36.8101,"has_fulltext":false,"cited_by_count":309,"citation_normalized_percentile":{"value":0.99796691,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"332","issue":null,"first_page":"129992","last_page":"129992"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.13500000536441803,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.06650000065565109,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":1.0},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.6909999847412109},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.890999972820282},{"id":"https://openalex.org/keywords/internal-and-external-supervision","display_name":"internal and external supervision","score":0.7730000019073486},{"id":"https://openalex.org/keywords/low-carbon-city-pilot-policy","display_name":"low-carbon city pilot policy","score":0.7990000247955322},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8790000081062317},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.7379999756813049},{"id":"https://openalex.org/keywords/marketization","display_name":"marketization","score":0.5049999952316284}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7258201837539673},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5671770572662354},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.44001615047454834},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.33189114928245544},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30573803186416626}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.jclepro.2021.129992","doi":"https://doi.org/10.1016/j.jclepro.2021.129992","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jclepro.2021.129992","pdf_url":null,"source":{"id":"https://openalex.org/S58516903","display_name":"Journal of Cleaner Production","issn_l":"0959-6526","issn":["0959-6526","1879-1786"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Cleaner Production","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.5799999833106995,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"study_designs":[],"awards":[{"id":"https://openalex.org/G1124736925","display_name":null,"funder_award_id":"71991474","funder_id":"https://openalex.org/F4320321001","funder_display_name":"National Natural Science Foundation of China"},{"id":"https://openalex.org/G5705737638","display_name":null,"funder_award_id":"72072042","funder_id":"https://openalex.org/F4320327720","funder_display_name":"Foundation for Innovative Research Groups of the National Natural Science Foundation of China"},{"id":"https://openalex.org/G7297827006","display_name":null,"funder_award_id":"71702036","funder_id":"https://openalex.org/F4320327720","funder_display_name":"Foundation for Innovative Research Groups of the National Natural Science Foundation of China"},{"id":"https://openalex.org/G8181201009","display_name":null,"funder_award_id":"71721001","funder_id":"https://openalex.org/F4320327720","funder_display_name":"Foundation for Innovative Research Groups of the National Natural Science Foundation of China"}],"funders":[{"id":"https://openalex.org/F4320321001","display_name":"National Natural Science Foundation of China","ror":"https://ror.org/01h0zpd94"},{"id":"https://openalex.org/F4320327720","display_name":"Foundation for Innovative Research Groups of the National Natural Science Foundation of China","ror":null}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W39941679","https://openalex.org/W1944094673","https://openalex.org/W1971440513","https://openalex.org/W1976162410","https://openalex.org/W1980073692","https://openalex.org/W2021179783","https://openalex.org/W2030317881","https://openalex.org/W2032305868","https://openalex.org/W2035937059","https://openalex.org/W2055061420","https://openalex.org/W2099737377","https://openalex.org/W2103967303","https://openalex.org/W2110311538","https://openalex.org/W2161215497","https://openalex.org/W2184907315","https://openalex.org/W2280526064","https://openalex.org/W2322872268","https://openalex.org/W2470218976","https://openalex.org/W2563634978","https://openalex.org/W2785606188","https://openalex.org/W2885286676","https://openalex.org/W2944767545","https://openalex.org/W2947216630","https://openalex.org/W2966215342","https://openalex.org/W2979442607","https://openalex.org/W3011919596","https://openalex.org/W3021401034","https://openalex.org/W3044036417","https://openalex.org/W3121446428","https://openalex.org/W3121464887","https://openalex.org/W3121932092","https://openalex.org/W3122159449","https://openalex.org/W3122220309","https://openalex.org/W3122908490","https://openalex.org/W3123419065","https://openalex.org/W3123425992","https://openalex.org/W3124024717","https://openalex.org/W3124123998","https://openalex.org/W4211243947"],"related_works":["https://openalex.org/W4382135059","https://openalex.org/W7202246738","https://openalex.org/W7203599108","https://openalex.org/W7117588220","https://openalex.org/W4405231959","https://openalex.org/W4401667024","https://openalex.org/W7207568320","https://openalex.org/W4392716516","https://openalex.org/W4409325551","https://openalex.org/W7149308835"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":59},{"year":2025,"cited_by_count":85},{"year":2024,"cited_by_count":94},{"year":2023,"cited_by_count":53},{"year":2022,"cited_by_count":18}],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2021-12-31T00:00:00"}
