Table 6.

Joint ESG effect in family firms (β1 + β3) including EPS: ROA, ROE and operating margin

Dependent variablesESGEnvironmentalSocialGovernanceEnv_bin
ROA−0.0035 (0.0324) p = 0.9150.0208 (0.0216) p = 0.3350.0143 (0.0252) p = 0.571−0.0316 (0.0331) p = 0.341−1.8924* (1.1179) p = 0.090
ROE0.0215 (0.0702) p = 0.7590.0948 (0.0662) p = 0.1520.0316 (0.0543) p = 0.560−0.0252 (0.0573) p = 0.6602.9991 (2.3566) p = 0.203
Operating margin0.1594 (0.2985) p = 0.5930.2226 (0.1479) p = 0.1320.2401 (0.2052) p = 0.242−0.2186 (0.3692) p = 0.5544.2340 (8.7306) p = 0.628
Note(s):

Estimates are from tests of β1 + β3. Robust standard errors in parentheses. The *indicate parameter significance at 10%. All regressions include firm- and year-fixed effects and the same control variables as in Tables 3–5 

Source(s): Own elaboration

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