Table 8

DiD test with entropy balanced matching

VariablesCSRLatter
POST2.520**(0.975)
Size6.594***(1.507)
ROA5.914(3.603)
Leverage−0.293(0.182)
Growth1.802*(0.900)
TobinQ0.416*(0.186)
OwnershipCon0.095*(0.041)
SOE0.767(0.613)
MgmtHolding1.319*(0.634)
CEODuality−1.363(1.006)
ExeAge0.083(0.048)
ExeGender0.008(1.175)
ExeEdu2.058*(1.076)
ExeOverseas−0.263(0.920)
ExeAcademic0.694(0.890)
ExeFinBack−0.016(0.886)
Constant−54.809***(13.835)
Year FEYes
Firm FEYes
N14,817
R20.654

Note(s): This table reports the DiD results with entropy balanced matching using CEO job-hopping event as a shock. POST equals 1 if firm i has an incoming CEO from a firm with greater CSR (i.e., CSRFormer > CSRLatter) and 0 otherwise. Robust standard errors clustered by firm and year are in parentheses. All other variables are defined in  Appendix 1. ***p < 0.01, **p < 0.05, *p < 0.1

Source(s): Table 8 by authors

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