The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European Banks
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DOI: 10.1016/j.ribaf.2024.102451
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More about this item
Keywords
Banks; CSR; ESG; fair value hierarchy; value relevance;All these keywords.
JEL classification:
- G20 - Financial Economics - - Financial Institutions and Services - - - General
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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