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Voluntary Carbon Disclosure And Firm Value: Evidence From Malaysian Carbon-Intensive Industries

Table 3:

Variables TOBIN’S Q VCD FSIZE LEV LIQ FAGE TANG AUDQ
TOBIN’S Q 1.000
VCD 0.2432 1.000
FSIZE 0.0038 0.4105 1.000
LEV -0.3473 -0.0606 0.3018 1.000
LIQ 0.3913 -0.0602 -0.1363 -0.4219 1.000
FAGE -0.0715 0.1200 0.2295 0.0162 -0.0333 1.000
TANG -0.0872 0.0852 -0.0181 -0.0567 -0.2942 0.0605 1.000
AUDQ 0.1428 0.1545 0.5114 0.0823 0.0180 0.2050 0.0855 1.000
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