Ying Wang

School of Accounting, Anhui University of Finance and Economics

Abstract：

This paper takes A-share listed companies from 2015 to 2022 as the research sample to empirically examine the impact of ESG performance on corporate financial risk and the moderating role of investor attention between the two. The research results indicate that good ESG performance can effectively reduce corporate financial risk, and this finding still holds after a series of robustness tests. Investor attention plays a positive moderating role in the relationship between ESG performance and corporate financial risk.

Key Words：

ESG performance; corporate financial risk; investor attention