TY - JOUR AU - Shokri Cheshmeh Sabzi, Azam AU - Zahedianfard, Sogand TI - ESG disclosure, product diversification, and investment efficiency: examining the moderating role of corporate governance JO - Journal of Accounting & Financial Transparency VL - 3 IS - 3 SP - 102 EP - 128 PY - 2025 DO - 10.71965/aft.2025.1218296 ER -