【作者(必填)】Dane M. Christensen; George Serafeim; Anywhere Sikochi
【文题(必填)】Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
【年份(必填)】The Accounting Review (2022) 97 (1): 147–175
【全文链接或数据库名称(选填)】https://doi.org/10.2308/TAR-2019-0506