GUO, Jiawen. The Impact of Environmental Expenditure Intensity on Accounting Conservatism: The Moderating Role of Property Rights Nature and Heterogeneity Analysis of Driving Factors. Environment, Social and Governance, [S. l.], v. 2, n. 6, p. 1–7, 2025. DOI: 10.70267/esg2025.v2n6.0107. Disponível em: https://journals.zeuspress.org/index.php/ESG/article/view/506. Acesso em: 8 jan. 2026.