Contractual arrangements and information consistency: How ESG executive compensation incentives affect corporate AI disclosure

Journal of Business Research 2026

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Authors: Yiqiang Zhou, Lianghua Chen, Fangfang Zhou, Maoran Ye

DOI: 10.1016/j.jbusres.2026.116019

Cited by: 14

References: 66

Fields of Study & Subjects

Ethics and Social Impacts of AI Corporate Social Responsibility Reporting Auditing Earnings Management Governance

References 66