The Impact of Fraud Perception and ESG-Washing on Investment Trust: Integrating Corporate Governance Theory and Empirical Evidence
Year: 2025
Type: article
Abstract: This study investigates the credibility of disclosures and examines the reporting protocols in place, utilizing logistic regression models. While various background factors were analyzed, certain associations emerged. This suggests that the logistic regression analysis, bolstered by diagnostic checks such as (ROC AUC, Brier score, and the Hosmer–Lemeshow test), provides robust evidence and strengthens the empirical foundation of the research. These methodological enhancements contribute to the theoretical integration of signaling and legitimacy perspectives, while also offering practical implications for regulatory frameworks. Overall, this work aims to enhance investor confidence and support credibility in the field.
Source: Accounting and Auditing
Authors: Ioannis Passas, Alexandros Garefalakis
Institution: Hellenic Mediterranean University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $1,207
OpenAlex ID: W4414510362