Interaction between gender and auditor tenure
| (1) | (2) | (3) | |
|---|---|---|---|
| Variables | ESG_SCORE | ESG_COMB | ESG_AVE |
| AC_IND | 0.0037*** (4.888) | 0.0034*** (4.262) | 0.0043*** (5.196) |
| 0.0071*** (4.402) | 0.0093*** (5.072) | 0.0071*** (4.222) | |
| −0.1696** (−2.332) | −0.1797** (−2.480) | −0.2005** (−2.394) | |
| 0.0450 (0.630) | 0.0620 (0.840) | 0.0302 (0.408) | |
| 0.1332*** (4.918) | 0.1399*** (4.735) | 0.1458*** (5.104) | |
| −0.0166 (−0.496) | 0.0176 (0.421) | −0.0225 (−0.645) | |
| 0.0047 (0.555) | 0.0022 (0.249) | 0.0028 (0.284) | |
| 0.0153** (2.576) | 0.0284*** (3.277) | 0.0125** (1.979) | |
| −0.0006*** (−3.357) | −0.0009*** (−3.934) | −0.0006*** (−2.906) | |
| Constant | 0.4447 (0.791) | 0.1569 (0.255) | 0.1159 (0.197) |
| Firm fixed effects | Yes | Yes | Yes |
| Year fixed effects | Yes | Yes | Yes |
| Observations | 1,156 | 1,156 | 1,156 |
| R-squared | 0.890 | 0.845 | 0.886 |
| Adjusted R-squared | 0.856 | 0.797 | 0.851 |
| F-statistic | 11.40 | 10.35 | 12.21 |
| (1) | (2) | (3) | |
|---|---|---|---|
| Variables | ESG_SCORE | ESG_COMB | ESG_AVE |
| 0.0037 | 0.0034 | 0.0043 | |
| 0.0071 | 0.0093 | 0.0071 | |
| −0.1696 | −0.1797 | −0.2005 | |
| 0.0450 (0.630) | 0.0620 (0.840) | 0.0302 (0.408) | |
| 0.1332 | 0.1399 | 0.1458 | |
| −0.0166 (−0.496) | 0.0176 (0.421) | −0.0225 (−0.645) | |
| 0.0047 (0.555) | 0.0022 (0.249) | 0.0028 (0.284) | |
| 0.0153 | 0.0284 | 0.0125 | |
| −0.0006 | −0.0009 | −0.0006 | |
| Constant | 0.4447 (0.791) | 0.1569 (0.255) | 0.1159 (0.197) |
| Firm fixed effects | Yes | Yes | Yes |
| Year fixed effects | Yes | Yes | Yes |
| Observations | 1,156 | 1,156 | 1,156 |
| 0.890 | 0.845 | 0.886 | |
| Adjusted | 0.856 | 0.797 | 0.851 |
| 11.40 | 10.35 | 12.21 |
Note(s): Robust t-statistics in parentheses. *, ** and *** represent significant at the 10, 5 and 1% level, respectively
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