@article{
  author = { Shokri Cheshmeh Sabzi, Azam, Zahedianfard, Sogand},
  title = {ESG disclosure, product diversification, and investment efficiency: examining the moderating role of corporate governance },
  journal = {Journal of Accounting & Financial Transparency},
  year = {2025},
  volume = {3},
  number = {3},
  pages = {102-128},
  doi = {10.71965/aft.2025.1218296}
}