@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}, issue = {3}, pages = {102-128}, doi = {10.71965/aft.2025.1218296}, url = {https://sanad.iau.ir/fa/Article/1218296} }