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. 2023 Oct 7;9(10):e20800. doi: 10.1016/j.heliyon.2023.e20800

Table 7.

Agency costs mechanism.

Model 1
Model 2
Model 3
Model 4
Agency One ESG Agency Two ESG
DF −0.019** (−2.145) 0.028*** (3.594) 0.002 (0.620) 0.029*** (3.694)
Agency One −0.022** (−1.983)
Agency Two −0.120*** (−4.816)
Controls Yes Yes Yes Yes
Constant 0.203*** (8.564) 0.169*** (7.822) 0.002 (0.180) 0.165*** (7.693)
Firm FE Yes Yes Yes Yes
Year FE Yes Yes Yes Yes
N 7964 7964 7964 7964
R2 0.131 0.262 0.035 0.265

Note: t values in parentheses, *indicates p < 0.10, **indicates p < 0.05, ***indicates p < 0.01.