Table 11 Missing variable test.

From: Does corporate digital transformation restrain ESG decoupling? Evidence from China

Variables

Decoupling

Digital

−0.0424**

(−2.0184)

Lev

−0.2145

(−1.3929)

ROE

−0.0619

(−0.3164)

Size

−0.3027***

(−12.4141)

Age

0.0043

(0.9421)

Growth

0.1569*

(1.7745)

Dual

0.0456

(0.8767)

First

0.2340

(1.3471)

DirNum

−0.0303***

(−4.1579)

Inst

0.1372

(1.2236)

SOE

0.0839

(1.3347)

Constant

6.0838***

(9.4150)

Year

Yes

Industry

Yes

Province × Year

Yes

N

6185

R-squared

0.4363