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January 12, 2026China Journal of Accounting ResearchOpen Access

Institutional shareholders’ geographical concentration, coordinated governance effects, and ESG rating disagreement

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LQLibin QinDLDailing LiBWBo Wen

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Qin et al. (2026) studied this question.

synapsesocial.com/papers/6a0da012cecdf5fb20ba85cdhttps://doi.org/10.1016/j.cjar.2025.100462
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