Table 1

Definition of variables used in the estimation

VariableDefinitionData source
Brand ValueNatural log of bank brand valueBrand Finance
Bank sizeNatural log of the total assets of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
Bank ageDifference between a given year and the date of the company's incorporationOur elaboration on data retrieved from Bank Focus
Business modelRatio between loans and total assets of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
Intangible assetsRatio between intangible assets to total assets of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
Asset growthGrowth ratio of total assets of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
ProfitabilityRatio between net interest margin to average total assets of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
Credit riskNatural log of the ratio between NPLs and gross loans of bank i in year tOur elaboration on bank balance sheet data retrieved from Bank Focus
RWA/TARatio between risk-weighted assets to total assets of bank i in the year tBank Focus
ESG scoreESG score of bank i in year tMSCI database
Environmental scoreEnvironmental score of bank i in year tMSCI database
Social scoreSocial score of bank i in year tMSCI database
Governance scoreGovernance score of bank i in year tMSCI database
GDPGDP growthWorld Bank database
Source(s): Authors' own work

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