Table 3

Moderation models: ESG × governance quality

VariableModel 1: Tobin's QModel 2: ROAModel 3: Δ institutional ownership
ESG score0.006*0.00120.0028
Governance quality0.041***0.009**0.016**
ESG × governance quality0.011***0.0021**0.0092**
Controls (as before)YesYesYes
Year fixed effectsYesYesYes
Firm fixed effectsYesYesYes
Observations900900900
R-squared0.3970.3120.267

Note(s): *Standard errors clustered by firm. *p < 0.10, **p < 0.05, ***p < 0.01

Source(s): Table created by authors

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