Variables description
| Variables | Description |
|---|---|
| CSR_DISC | CSR disclosure is the ratio between the aggregation of 123 items concerning social and environmental issues and the total items (123) |
| CASH_HOLD | Cash holding is the ratio of cash and cash equivalents divided by total assets |
| BOARD_GEN_DIVER | Board gender diversity is the ratio between the total number of female directors on board divided by the total number of board directors |
| ROA | Return on assets measured as the proportion of operate income before interests and taxes over total assets |
| LEV | Leverage ratio calculated as the ratio of total debt to total assets |
| SIZE | Logarithm of total assets |
| BOARD_IND | The proportion of independent directors on boards = Total number of independent directors on boards/ Total number of directors on boards |
| BOARD_SIZE | Number of directors on corporate boards |
| BOARD_MEET | Board meetings is the number of meetings held by boards a year |
| CEODUALITY | Dummy variable that takes the value 1 if the same person serves simultaneously as CEO and President of the board and 0, otherwise |
| CSR_COMMIT | Dummy variable that takes the value 1 if the company has a CSR committee, and 0 otherwise |
| BASIC MATERIALS | Dummy variable: 1 = Basic Materials; 0 = Otherwise |
| CONSUMER CYCLICAL | Dummy variable: 1 = Consumer Cyclical; 0 = Otherwise |
| CONSUMER NON-CYCLICAL | Dummy variable: 1 = Consumer Non-Cyclical; 0 = Otherwise |
| ENERGY | Dummy variable: 1 = Energy; 0 = Otherwise |
| HEALTHCARE | Dummy variable: 1 = Healthcare; 0 = Otherwise |
| INDUSTRIALS | Dummy variable: 1 = Industrial; 0 = Otherwise |
| TECHNOLOGY | Dummy variable: 1 = Technology; 0 = Otherwise |
| TELECOMMUNICATION SERVICES | Dummy variable: 1 = Telecommunication Services; 0 = Otherwise |
| UTILITIES | Dummy variable: 1 = Utilities; 0 = Otherwise |
| Variables | Description |
|---|---|
| CSR_DISC | CSR disclosure is the ratio between the aggregation of 123 items concerning social and environmental issues and the total items (123) |
| CASH_HOLD | Cash holding is the ratio of cash and cash equivalents divided by total assets |
| BOARD_GEN_DIVER | Board gender diversity is the ratio between the total number of female directors on board divided by the total number of board directors |
| ROA | Return on assets measured as the proportion of operate income before interests and taxes over total assets |
| LEV | Leverage ratio calculated as the ratio of total debt to total assets |
| SIZE | Logarithm of total assets |
| BOARD_IND | The proportion of independent directors on boards = Total number of independent directors on boards/ Total number of directors on boards |
| BOARD_SIZE | Number of directors on corporate boards |
| BOARD_MEET | Board meetings is the number of meetings held by boards a year |
| CEODUALITY | Dummy variable that takes the value 1 if the same person serves simultaneously as CEO and President of the board and 0, otherwise |
| CSR_COMMIT | Dummy variable that takes the value 1 if the company has a CSR committee, and 0 otherwise |
| BASIC MATERIALS | Dummy variable: 1 = Basic Materials; 0 = Otherwise |
| CONSUMER CYCLICAL | Dummy variable: 1 = Consumer Cyclical; 0 = Otherwise |
| CONSUMER NON-CYCLICAL | Dummy variable: 1 = Consumer Non-Cyclical; 0 = Otherwise |
| ENERGY | Dummy variable: 1 = Energy; 0 = Otherwise |
| HEALTHCARE | Dummy variable: 1 = Healthcare; 0 = Otherwise |
| INDUSTRIALS | Dummy variable: 1 = Industrial; 0 = Otherwise |
| TECHNOLOGY | Dummy variable: 1 = Technology; 0 = Otherwise |
| TELECOMMUNICATION SERVICES | Dummy variable: 1 = Telecommunication Services; 0 = Otherwise |
| UTILITIES | Dummy variable: 1 = Utilities; 0 = Otherwise |
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