Table 3 Results of examination in different time windows.
From: Environmental tax law and greenwashing: the moderating role of digitization
(1) | (2) | (3) | (4) | (5) | |
|---|---|---|---|---|---|
Dependent Variable: GW | 2015–2019 | 2015–2020 | 2016–2019 | 2016–2020 | 2016–2021 |
Treati*Postt | −0.023*** (0.007) | −0.023*** (0.003) | −0.021** (0.019) | −0.022*** (0.010) | −0.020** (0.013) |
Controls | Yes | Yes | Yes | Yes | Yes |
Firm FEs | Yes | Yes | Yes | Yes | Yes |
Year FEs | Yes | Yes | Yes | Yes | Yes |
City FEs | Yes | Yes | Yes | Yes | Yes |
_cons | 0.394 | 0.269 | 0.715* | 0.411 | 0.146 |
(0.210) | (0.296) | (0.093) | (0.207) | (0.705) | |
N | 4264 | 5444 | 3636 | 4818 | 5982 |
adj. R2 | 0.480 | 0.488 | 0.526 | 0.526 | 0.565 |
