Highlights We examine the role of ESG performance during market-wide financial crisis. We focus on the period of financial crisis triggered by COVID-19. ESG performance lowers financial risk during a crisis. High-ESG (performance) portfolios generally outperform low-ESG portfolios. We make use of a novel ESG dataset for China’s CSI300 members.

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We provide a global ranking of accounting research and examine the elite degree and elite affiliation effect. Based on 24 accounting journals during the period 1991-2005, the top 5 most productive countries in accounting research are in the following order: the USA, the UK, Australia, Canada and Hong Kong. We find a significant elite degree effect, indicating that authors who graduated from elite accounting programmes have a disproportionate share of publications in top-notch journals. The same conclusion is also supported by the elite affiliation effect in which leading accounting journals have higher concentration of authors who are affiliated with elite institutions. Copyright (c) The Authors Journal compilation (c) 2007 AFAANZ.

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