Table 3

Robustness test results

VariablesReplace variableLagged regression
(1)(2)(3)(4)(5)(6)
PBESG0.009** (2.0849)     
PBE 0.013** (2.1912)    
PBS  0.017** (2.2607)   
PBG   0.003 (1.4746)  
ESG    0.120*** (2.4757)0.133*** (2.6081)
Cons−4.527*** (−3.3218)−4.971*** (−4.0352)−4.643*** (−3.617)−5.205*** (−3.9545)−5.952*** (−4.9129)−6.058*** (−5.0944)
ControlsYesYesYesYesYesYes
YearYesYesYesYesYesYes
IndustryYesYesYesYesYesYes
N3,1293,1293,1293,1292,1812,433
R20.2790.2810.2810.2750.2780.279
Source(s): Authors’ own work

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