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Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts.

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Bibliographic Details
Title: Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts.
Authors: Kim, Yongtae1 (AUTHOR), Sun, Chengzhu2 (AUTHOR), Xiang, Yi2 (AUTHOR), Zeng, Cheng2 (AUTHOR)
Source: Accounting Review. Jul2026, Vol. 101 Issue 4, p321-352. 32p.
Database: Business Source Ultimate
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PubType: Academic Journal
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  Data: Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts.
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  Data: <searchLink fieldCode="AR" term="%22Kim%2C+Yongtae%22">Kim, Yongtae</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Sun%2C+Chengzhu%22">Sun, Chengzhu</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Xiang%2C+Yi%22">Xiang, Yi</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Zeng%2C+Cheng%22">Zeng, Cheng</searchLink><relatesTo>2</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Review%22">Accounting Review</searchLink>. Jul2026, Vol. 101 Issue 4, p321-352. 32p.
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RecordInfo BibRecord:
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    Identifiers:
      – Type: doi
        Value: 10.2308/TAR-2024-0178
    Languages:
      – Code: eng
        Text: English
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        PageCount: 32
        StartPage: 321
    Titles:
      – TitleFull: Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts.
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            NameFull: Kim, Yongtae
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            NameFull: Sun, Chengzhu
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            NameFull: Xiang, Yi
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            NameFull: Zeng, Cheng
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            – D: 01
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              Text: Jul2026
              Type: published
              Y: 2026
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              Value: 101
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              Value: 4
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            – TitleFull: Accounting Review
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