International Journal of Corporate Social Responsibility

Table 3 Regression results

From: Determinants of environmental disclosures of listed firms in Ghana

Variable	Model 1			Model 2
Variable	Coef.	Std. Err.	P > \|z\|	Coef.	Std. Err.	P > \|z\|
Industry	0.213	0.994	0.032	0.124	0.079	0.117
Foreignassoc	−0.106	0.089	0.905	−0.025	0.071	0.732
Auditor	0.076	0.767	0.319	0.151	0.073	0.040
Size	0.167	0.017	0.000	0.126	0.016	0.000
Profit	−0.120	1.165	0.469	−0.006	0.157	0.969
Age	0.005	0.002	0.016	0.003	0.001	0.088
Cons.	−1.900	0.327	0.000	−1.068	0.33	0.001
Observations	167			167
Number of Firms	17			17
R-Square	0.4872			0.5149

Note: EnvDisc is Environmental Disclosures; profit is profitability; size represents firm size; age represents age of company; foreignassoc represents foreign association; auditor represents auditor type; industry represents industry type

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