Table 10.

Further discussion

Variables(1)(2)(3)
ROAGROWTH_SALELnLABOR
TREAT × POST0.000 (0.082)0.069** (2.387)0.008 (0.365)
Control varsYesYesYes
Corporate/year FEYesYesYes
Observation27,99827,09327,988
Adj_R20.3820.1050.915
Note(s):

***, ** and *denote significance at 1, 5 and 10%, respectively. Corporate/year FE are corporate- and year fixed effects. Prefecture control variables include LNGDP and FINANCE, and corporate control variables include SIZE, LEV, SOE, ROA and AGE. The sample period is from 2011 to 2022. GMA is measured by the natural logarithm of its yearly count of green M&A activities plus one

Source(s): Authors’ own work

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