Table 6

Fixed effects (FE) regression model with robust standard errors, Model 3

Variable dependent: social_scoreBeta coefficientsRobust standard errors
bookvaluepershare_lag1−0.02470.0474
csr_committee7.4556*3.4224
csr_sustainability_reporting14.3928*6.2646
internal_audit_department_reporting9.1329*4.2874
nations_ec_perf−0.02270.1490
constant49.09017.3522
No of observations92 
R2 – within0.332 
F statistic4.13** 
VIFs – mean4.08 
Heterosch, p value0.9761 
Hausman test22.70*** 

Notes:

^p < 0.1; *p < 0.05; **p < 0.01; ***p < 0.001

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