Complementary regression results (II)
| Dependent variable (CSRGap) | ||
|---|---|---|
| AC INDEPENDENCE | LOW_ACindep | −0.0259489 (0.0626746) |
| MEDIUM_ACindep | 0.032966 (0.062673) | |
| HIGH_ACindep | 0.0125833 (0.0551311) | |
| AC SIZE | SMALL | −0.0165213 (0.0125482) |
| MEDIUM_ACSize | 0.0093969 (0.0108384) | |
| LARGE_ACSize | 0.0058774 (0.0096876) | |
| AC TENURE | LOW_ACTenure | −0.0066826 (0.0218915) |
| MEDIUM_ACTenure | 0.007784 (0.0215252) | |
| HIGH_ACTenure | −0.0062754 (0.0212823) | |
| AC MEETING FREQUENCY | LOW_ACMeet | −0.0001108 (0.0001715) |
| MEDIUM_ACMeet | −0.0001345 (0.0002341) | |
| HIGH_ACMeet | −0.0000945 (0.0001356) | |
| ACGenderDiv | −0.0003601 (0.000226)** | |
| ACExpert | −0.0378465 (0.0059129)*** | |
| Size | −0.0064318 (0.0036819)* | |
| CAPEX | −0.0001103 (0.0000346)*** | |
| CashFlowOA | 2.71e-12 (1.06e-12)** | |
| ROA | 0.0186031 (0.0165264) | |
| Leverage | 0.0095122 (0.0103224) | |
| TobinsQS | 0.0019693 (0.0015847) | |
| LOSS | 0.003876 (0.0053808) | |
| Accruals | 1.56e-12 (1.33e-12) | |
| GovCommittee | 0.0094599 (0.008289) | |
| CSRCommittee | −0.0048538 (0.0068845) | |
| BGenderDiv | 0.0000761 (0.000093) | |
| BSize | −0.0003927 (0.0004694) | |
| CEODuality | 0.0152728 (0.0067844)** | |
| ESGS | 0.0010207 (0.0002719)*** | |
| EUTaxonomy | −0.0090487 (0.004326)** | |
| CSRD | −0.0079151 (0.0030496)*** | |
| Assurance | 0.0004182 (0.0066383) | |
| Groups | 3,833 | |
| Number of obs | 13,488 | |
| R2 | 20.14 | |
| Dependent variable (CSRGap) | ||
|---|---|---|
| AC INDEPENDENCE | LOW_ACindep | −0.0259489 (0.0626746) |
| MEDIUM_ACindep | 0.032966 (0.062673) | |
| HIGH_ACindep | 0.0125833 (0.0551311) | |
| AC SIZE | SMALL | −0.0165213 (0.0125482) |
| MEDIUM_ACSize | 0.0093969 (0.0108384) | |
| LARGE_ACSize | 0.0058774 (0.0096876) | |
| AC TENURE | LOW_ACTenure | −0.0066826 (0.0218915) |
| MEDIUM_ACTenure | 0.007784 (0.0215252) | |
| HIGH_ACTenure | −0.0062754 (0.0212823) | |
| AC MEETING FREQUENCY | LOW_ACMeet | −0.0001108 (0.0001715) |
| MEDIUM_ACMeet | −0.0001345 (0.0002341) | |
| HIGH_ACMeet | −0.0000945 (0.0001356) | |
| ACGenderDiv | −0.0003601 (0.000226)** | |
| ACExpert | −0.0378465 (0.0059129)*** | |
| Size | −0.0064318 (0.0036819)* | |
| CAPEX | −0.0001103 (0.0000346)*** | |
| CashFlowOA | 2.71e-12 (1.06e-12)** | |
| ROA | 0.0186031 (0.0165264) | |
| Leverage | 0.0095122 (0.0103224) | |
| TobinsQS | 0.0019693 (0.0015847) | |
| LOSS | 0.003876 (0.0053808) | |
| Accruals | 1.56e-12 (1.33e-12) | |
| GovCommittee | 0.0094599 (0.008289) | |
| CSRCommittee | −0.0048538 (0.0068845) | |
| BGenderDiv | 0.0000761 (0.000093) | |
| BSize | −0.0003927 (0.0004694) | |
| CEODuality | 0.0152728 (0.0067844)** | |
| ESGS | 0.0010207 (0.0002719)*** | |
| EUTaxonomy | −0.0090487 (0.004326)** | |
| CSRD | −0.0079151 (0.0030496)*** | |
| Assurance | 0.0004182 (0.0066383) | |
| Groups | 3,833 | |
| Number of obs | 13,488 | |
| 20.14 | ||
Note(s): ***p < 0.01, **p < 0.05, *p < 0.1
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