Table 8

Alternative independent variables using FE panel regression

(1)(2)(3)(4)
Independent variablesStdROAStdROAStdROAStdROA
ESGs-ind−0.000049*** (−4.933)   
ENPs-ind −0.000034*** (−5.024)  
SOPs-ind  −0.000037*** (−4.485) 
GOPs-ind   −0.000011* (−1.740)
Bsize0.000073 (1.260)0.000081 (1.418)0.000084 (1.466)0.000082 (1.424)
Bgdiversity−0.00014*** (−11.308)−0.00014*** (−11.867)−0.00014*** (−12.019)−0.00015*** (−12.708)
Bindependence−0.000015 (−1.497)−0.000017* (−1.768)−0.000017* (−1.753)−0.000015 (−1.519)
CEOpow0.0013*** (4.022)0.0013*** (4.258)0.0014*** (4.366)0.0013*** (4.228)
Fsize−0.0032*** (−12.417)−0.0032*** (−12.507)−0.0033*** (−12.796)−0.0035*** (−13.678)
ROA−0.033*** (−25.270)−0.033*** (−25.225)−0.033*** (−25.237)−0.033*** (−25.122)
Leverage0.0075*** (6.481)0.0075*** (6.476)0.0074*** (6.380)0.0074*** (6.406)
Currentr0.00050*** (5.131)0.00050*** (5.114)0.00051*** (5.183)0.00051*** (5.161)
RDintensity−0.0022*** (−2.762)−0.0022*** (−2.797)−0.0022*** (−2.754)−0.0022*** (−2.731)
FFP−0.0000012 (−0.110)−0.0000025 (−0.224)−0.0000017 (−0.152)−0.0000013 (−0.117)
Constant0.094*** (16.293)0.095*** (16.496)0.096*** (16.752)0.10*** (17.618)
Firm-year effectsYesYesYesYes
N49,30549,30549,30549,305
R20.0280.0280.0280.028
F-stat.112.457***112.541***112.062***110.403***

Note(s):t-Statistics in parentheses. *p < 0.10, ***p < 0.01

Source(s): Authors’ own work

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