Table V.

Regression (OLS) of creative culture, intangibility and corporate performance

VariablesModels (OLS)
(1)(2)(3)(4)
CC−0.240** (0.048)−1.208*** (0.006) −1.278*** (0.003)
INT  0.015 (0.870)0.013** (0.882)
SIZ−0.017 (0.350)0.005 (0.513)0.002 (0.805)0.006 (0.430)
LEV0.939*** (0.001)0.075 (0.619)0.051 (0.751)0.068 (0.688)
REG0.047 (0.856)0.075 (0.716)0.071 (0.735)0.077 (0.715)
EFCR0.041 (0.516)−0.123*** (0.000)−0.121*** (0.000)−0.120*** (0.000)
GDP−5.07e−06*** (0.000)−1.74e−08 (0.908)−2.56e08 (0.956)−8.36e−08 (0.860)
LEGcom0.451* (0.089)0.135 (0.515)0.138 (0.477)0.124 (0.519)
LEGciv0.307 (0.204)−0.002 (0.991)−0.006 (0.975)−0.010 (0.961)
ECO0.525*** (0.000)0.018 (0.513)0.011 (0.779)0.009 (0.806)
INP0.313*** (0.000)0.031** (0.043)0.035 (0.299)0.026 (0.445)
Intercept0.007 (0.970)0.141* (0.085)0.013 (0.832)0.113* (0.174)
YearSimSimSimSim
N702702702702 
F12.23***5.43***5.02***5.15***
p-value0.0000.0000.0000.000
R20.1890.0770.0720.078

Notes:

CC=creative corporate culture; INT = investments in intangible assets; PER = corporate performance expressed as return on equity; SIZ=company size estimated by the ln of assets; LEV = leverage expressed as the ratio between liabilities and assets; REG = regional location; EFCR = effect of crisis; GDP = effect of country crisis; LEGcom = common law country; LEGciv = civil law country; ECO = country’s level of economic development; INP = dummy variable for innovative potential. Estimated coefficients and standard errors robust to heteroscedasticity (in parentheses). *, ** e *** *, ** and *** correspond to the 10%, 5% and 1% level of significance, respectively

Source: The authors

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