Table 4

Multivariate and univariate tests for country differences in ESG pillars

EffectWilks’ λFdfpEnvironmental F(p)Social F(p)Governance F(p)
Country0.9822.66(3,426)0.0480.27 (0.61)2.40 (0.12)0.50 (0.48)
Country × Sector0.8454.11(18,1205)<0.0017.16 (<0.001)3.66 (0.001)2.52 (0.021)

Note(s): Wilks’ λ from multivariate tests; univariate F-tests control for sector, year and firm covariates (LNAssets, LNEmployees, LNAge)

Source(s): Author’s own work

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