Table 10.

Two-step system GMM for moderation effect on ESG and FP

 Two-step system GMM
VariablesModel 18Model 19Model 20
ESGEVATobin’s Q
CoeffSECoeffSECoeffSE
IQ_INT_Economic Growth1.651(1.144)−1.033(5.180)0.010***(0.004)
Beta17.115(69.586)−152.493(509.927)−1.880**(0.775)
Leverage−0.346(12.156)3.054(31.441)−0.001(0.011)
Firm size12.312*(7.139)−12.592(11.708)−0.303***(0.083)
Eco growth−134.084(90.257)81.801(412.242)−0.825***(0.310)
GDP per capita0.011*(0.006)−0.000(0.002)0.000(0.000)
Inflation19.124*(11.544)−42.334(173.786)−0.031(0.064)
Arellano–Bond: AR20.1780.6710.183
Sargan test p value0.3940.1840.461
Observations4,7623,9754,770

Notes:

Standard errors in parentheses; ***p < 0.01; **p < 0.05; *p < 0.1; Constant is included (not reported for brevity)

Source: Authors’ own creation

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