Complementary regression results (I)
| Dependent variable (CSRGap) | Developed countries | Emerging countries | Sensitive industries | Non-sensitive industries | Good CG | Poor CG |
|---|---|---|---|---|---|---|
| Independent variables | ||||||
| ACIndep | 0.0012788 (0.0006295) | 0.0009589 (0.0013474) | 0.0008211 (0.0008934) | 0.0018949 (0.0008874) | 0.0007103 (0.0007688) | 0.0010955 (0.0011602) |
| ACGenderDiv | −0.0004058 (0.0002383)** | −0.0002948 (0.0005831) | −0.0000608 (0.0003947) | −0.0006802 (0.0002962)** | −0.0006054 (0.0002863)** | −0.000246 (0.0004368)** |
| ACExpert | −0.0361678 (0.0065164)** | −0.0288829 (0.0140203)** | −0.0312577 (0.0102228)** | −0.0401955 (0.0084265)** | −0.0290735 (0.0079103)** | −0.0384184 (0.0113409)*** |
| ACSize | −0.0010986 (0.0011859) | 0.0013306 (0.0024794) | 0.0008559 (0.0018475) | −0.0019295 (0.0015175) | 0.0005431 (0.0014174) | −0.0011616 (0.0019474)*** |
| ACTenure | 0.0001156 (0.0011999) | 0.0021858 (0.0029806) | 0.0009839 (0.001888) | 0.0006882 (0.0015687) | −0.0008337 (0.0015875) | 0.0011675 (0.0018002) |
| ACMeet | −0.02162 (0.0452214) | −0.0111589 (0.1565321) | −0.0118461 (0.0697466) | −0.0365399 (0.0594198) | 0.008248 (0.0571062) | −0.0430301 (0.0798145) |
| Dependent variable (CSRGap) | Developed countries | Emerging countries | Sensitive industries | Non-sensitive industries | Good CG | Poor CG |
|---|---|---|---|---|---|---|
| ACIndep | 0.0012788 (0.0006295) | 0.0009589 (0.0013474) | 0.0008211 (0.0008934) | 0.0018949 (0.0008874) | 0.0007103 (0.0007688) | 0.0010955 (0.0011602) |
| ACGenderDiv | −0.0004058 (0.0002383)** | −0.0002948 (0.0005831) | −0.0000608 (0.0003947) | −0.0006802 (0.0002962)** | −0.0006054 (0.0002863)** | −0.000246 (0.0004368)** |
| ACExpert | −0.0361678 (0.0065164)** | −0.0288829 (0.0140203)** | −0.0312577 (0.0102228)** | −0.0401955 (0.0084265)** | −0.0290735 (0.0079103)** | −0.0384184 (0.0113409)*** |
| ACSize | −0.0010986 (0.0011859) | 0.0013306 (0.0024794) | 0.0008559 (0.0018475) | −0.0019295 (0.0015175) | 0.0005431 (0.0014174) | −0.0011616 (0.0019474)*** |
| ACTenure | 0.0001156 (0.0011999) | 0.0021858 (0.0029806) | 0.0009839 (0.001888) | 0.0006882 (0.0015687) | −0.0008337 (0.0015875) | 0.0011675 (0.0018002) |
| ACMeet | −0.02162 (0.0452214) | −0.0111589 (0.1565321) | −0.0118461 (0.0697466) | −0.0365399 (0.0594198) | 0.008248 (0.0571062) | −0.0430301 (0.0798145) |
Note(s): ***p < 0.01, **p < 0.05, *p < 0.1
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