Table 12.

Influence of green indexes on firms’ financial conditions

(1)(2)(3)(4)(5)(6)
VariablesCFCFGEARGEARLIQLIQ
Gci0.597*** (3.01)−64.27*** (−10.52)−0.249*** (−8.86)
Bli−1.891*** (−2.67)134.3*** (6.67)0.049 (0.55)
Age−0.859*** (−30.50)−0.859*** (−30.51)−18.52*** (−20.09)−18.50*** (−20.07)0.0423*** (11.16)0.042*** (11.17)
Size3.330*** (100.02)3.330*** (100.01)17.85*** (25.91)17.85*** (25.92)−0.129*** (−38.03)−0.129*** (−38.01)
Roe0.104*** (158.26)0.104*** (158.26)−0.408*** (−18.40)−0.409*** (−18.47)0.001*** (20.78)0.001*** (20.65)
Sales−2.865*** (−61.47)−2.864*** (−61.46)−22.09*** (−24.65)−22.14*** (−24.70)−0.026*** (−5.63)−0.026*** (−5.65)
Emp−0.562*** (−21.92)−0.561*** (−21.89)11.05*** (15.10)10.98*** (15.00)0.033*** (9.92)0.033*** (9.88)
Ltd0.078*** (26.40)0.078*** (26.39)8.260*** (86.06)8.258*** (86.02)0.008*** (19.86)0.007*** (19.78)
IC0.009*** (38.51)0.009*** (38.50)−0.354*** (−57.72)−0.354*** (−57.67)0.001*** (41.28)0.001*** (41.28)
Year F.E.YesYesYesYesYesYes
Country F.E.YesYesYesYesYesYes
Industry F.E.YesYesYesYesYesYes
Intercept−0.871 (−1.39)−0.938 (−1.50)27.58 (0.68)32.69 (0.84)0.112 (0.34)0.116 (0.35)
N196,304196,304187,778187,778197,724197,724
R20.4130.4130.1110.1100.1030.103
Adj. R20.4130.4130.1100.1100.1030.102
Note(s):

In Columns 1 and 2 the dependent variable is cash flow ratio; in Columns 3 and 4 the dependent variable is gearing; in Columns 5 and 6 the dependent variable is liquidity ratio. All models include year, industry, country fixed effects. See the text and  Appendix 1 for details on the definitions of the variables. The sizes of the samples are not the same because of missing data. Coefficients are obtained after controlling for heteroskedasticity. The t-statistics are in parentheses

***p-value < 0.01

Source(s): Authors’ own work

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