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Keywords: Instrumental variables regression
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Journal Articles
Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (5): 1239–1265.
Published: 14 June 2022
... for testing the hypotheses are collected from 668 firms in the energy sector worldwide over a period of eight years from 2009 to 2016. The analysis is carried out using the instrumental variables regression technique to account for endogeneity. Hofstede’s cultural dimensions of power distance (PD...
