Table 5.

Robustness tests

(1)(2)(3)(4)(5)(6)
VariableDigital1Digital2Digital1Digital2Digital1Digital2
CR2−0.038*** (−4.76)−0.013*** (−4.01)    
CR1  −0.099*** (−5.97)−0.034*** (−5.08)−0.106*** (−8.39)−0.038*** (−7.81)
ControlsYESYESYESYESYESYES
CCPU    0.089*** (23.45)0.032*** (21.75)
Year FEYESYESYESYESNONO
Industry FEYESYESYESYESYESYES
Observations32,19232,19224,68224,68232,19232,192
R-squared0.4490.2650.4450.2740.4110.213
Notes:

This table reports the results of further robust analysis. Columns (1) and (2) present the results of alternative independent variable. Columns (3) and (4) report the results of sub-sample. Columns (5) and (6) show the results of controlled climate transition risk. *, ** and *** denote significance at the 10, 5 and 1% levels, respectively

Source(s): Authors’ own work

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