Table 14.

Joint ESG effect in family firms (β1 + β3): ROA, ROE, and operating margin without EPS

Dependent variablesESGEnvironmentalSocialGovernanceEnv_bin
ROA−0.0096 (0.0336) p = 0.7750.0418 (0.0273) p = 0.1260.0005 (0.0290) p = 0.987−0.0416 (0.0340) p = 0.220−0.1414 (1.7163) p = 0.934
ROE−0.0116 (0.0867) p = 0.8930.1265** (0.0639) p = 0.0480.0548 (0.0609) p = 0.368−0.1303 (0.0893) p = 0.145−2.9001 (4.1850) p = 0.488
Operating margin0.1422 (0.2956) p = 0.6300.281* (0.1626) p = 0.0840.2016 (0.2057) p = 0.327−0.2467 (0.3537) p = 0.4868.8875 (9.7242) p = 0.361
Note(s):

Estimates are from tests of β1 + β3. Robust standard errors in parentheses. The *** and * indicate parameter significance at 1 and 10%, respectively. 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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