Sample selection
| Description | N |
|---|---|
| Italian companies listed on the Milan Stock Exchange | 505 |
| Delete: companies with missing voluntary disclosure about certification | −387 |
| Total number of companies in the sample | 118 |
| Number of firm-year observations (unbalanced sample) for the period 2012–2019 | 517 |
| Description | N |
|---|---|
| Italian companies listed on the Milan Stock Exchange | 505 |
| Delete: companies with missing voluntary disclosure about certification | −387 |
| Total number of companies in the sample | 118 |
| Number of firm-year observations (unbalanced sample) for the period 2012–2019 | 517 |
Source(s): Authors’ own work
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