Table A4.

Significant model regression analysis with interaction terms (1) model with sr x leg; (2) model with sr x sub; (3) model with esg x leg; (4) model with esg x sub

 ESG controversies 
 (1)(2)(3)(4)
Variablesr x legsr x subesg x legesg x sub
ESG lagged−0.41 (0.170)0.015 (0.696)  
ESGleg x lagged  0.001 (0.836) 
ESGsub x lagged   0.002 (0.491)
sr x sub    
1. 0.639 (0.810)  
2. 5.075** (0.00)  
3. 1.683 (0.464)  
sr x leg    
2.2.929* (0.05)   
3.4.6** (0.01)   
4.3.241 (0.076)   
frmw    
2−0.547 (0.406)−0.502 (0.541)−0.751 (0.220)−0.472 (0.394)
3  −0.629 (0.312)−0.635 (0.257)
4−1.280 (0.076)−0.528 (0.547)−0.873 (0.097)−0.672 (0.247)
va0.019 (0.467)0.019 (0.317)0.014 (0.635)−0.0047 (0.769)
rq0.029 (0.451)0.009 (0.792)−0.038 (0.537)0.008 (0.771)
cp−0.078 (0.384)−0.049 (0.455)−0.018 (0.848)0.0024 (0.951)
ta (lagged)0.360 (0.280)−0.187 (0.731)0.575 (0.113)0.369 (0.227)
ROA (lagged)−0.011 (0.807)−0.022 (0.655)−0.028 (0.577)−0.065 (0.293)
Constant−1.574 (0.782)3.638 (0.623)−8.244 (0.195)−5.936 (0.249)
AR(1) p-value0.2990.3430.4330.359
AR(2) p-value0.2670.2440.3220.2158
Hansen test p-value0.7370.7370.18480.087
Number of instruments39393419
Number of firms22223030
Number of observations163163177177

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