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Table 8 Additional analysis: controlling industry type

From: Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context

Variables	Model (1)		Model (2)
Variables	Coef	SE	Coef	SE
Constant	0.096	0.338	− 0.137	0.339
CRRD	− 0.03	0.093	0.051	0.08
EQ	–	–	2.765**	1.067
CRRD x EQ	–	–	− 1.736***	0.607
Size	− 0.073	0.045	− 0.061	0.043
Lev	0.001	0.001	0.001	0.001
MTB	− 0.02	0.038	− 0.022	0.043
ROA	0.016***	0.003	0.017	0.004
Grw	0.132	0.097	0.153	0.105
Loss	− 0.366	0.355	− 0.338	0.352
Industry type	0.086	0.123	0.13	0.122
Other statistics
R²	0.225	0.256
F-Values	5.411***	4.646***
No. of Observations	95	95

*Significant at level 10%, **Significant at level 5%, ***Significant at level 1%

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