Table 9

Additional analysis – top sustainable companies

VariablesRNDTA
(1)(2)
Top-scoreLow-score
CEO_RU0.008*0.000
(1.73)(0.68)
AGE−0.009−0.001
(−0.75)(−0.53)
BIG4−0.0030.000
(−0.65)(0.09)
FSIZE0.0010.000
(0.91)(1.12)
FAGE0.0000.000
(1.10)(0.30)
TANG0.011−0.000
(0.93)(−0.12)
ROE0.031***−0.001
(3.64)(−0.81)
CASHEQ−0.004−0.001
(−0.27)(−0.35)
SCORE0.000−0.000
(0.30)(−1.12)
GDP0.0050.000
(0.70)(0.04)
_cons−0.085−0.001
(−0.69)(−0.02)
Industry FEYesYes
Country FEYesYes
r20.3420.063
r2_a0.150−0.011
N94317

Note(s): t-statistics are given in parentheses

*p < 0.1, **p < 0.05, ***p < 0.01

Source(s): Authors’ own work

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