124 10 191 2 1804 document 191 Malaysia ESG-Shariah Datasets.xlsx application/vnd.openxmlformats-officedocument.spreadsheetml.sheet bd9c7f36153de33ce4190b706fae3405 MD5 26048 2025-02-05 04:19:33 http://data.uitm.edu.my/id/eprint/124/1/Malaysia%20ESG-Shariah%20Datasets.xlsx 124 1 1 application/vnd.openxmlformats-officedocument.spreadsheetml.sheet spreadsheet en public cc_by_4

Malaysia ESG-Shariah Datasets.xlsx

published archive 2 disk0/00/00/01/24 2025-02-05 04:56:37 2025-02-05 06:26:09 2025-02-05 04:56:37 dataset show Abdul Hamit Ahmad Fauze 0000-0002-4343-6037 pub sub_business bm Corporate Finance, Malaysia, Environmental, Social and Corporate Governance All data associated in this folder are derived from the Refinitive Eikon Database except for the dummy variable. Dependent Variables - ROAit (Return on Assets): Measures firms' operational performance (accounting-based) by the ratio of net income to total assets. - ROEit (Return on Equity): Measures firms' operational performance (accounting-based) by the ratio of net income to total equity. Independent Variables - ESGSit: Combined ESG score, ranging from 0 to 100 as a percentage, measuring the company's involvement in ESG practices. - Envsit: Environmental score, ranging from 0 to 100 as a percentage, measuring the company's involvement in environmental practices. - Socsit: Social score, ranging from 0 to 100 as a percentage, measuring the company's involvement in social practices. - Govsit: Governance score, ranging from 0 to 100 as a percentage, measuring the company's involvement in governance practices. - Leadersit: Dummy variable for ESG Leaders, where 1 represents the highest level of integration between Shariah and ESG screening (leaders), and 0 represents a lower integration of ESG screenings with other Shariah-compliant firms. Moderating Variables - ESGS*Leadersit: Interaction of ESG Score with Dummy Variable for ESG Leaders. - Envs*Leadersit: Interaction of Environmental Score with Dummy Variable for ESG Leaders. - Socs*Leadersit: Interaction of Social Score with Dummy Variable for ESG Leaders. - Govs*Leadersit: Interaction of Governance Score with Dummy Variable for ESG Leaders. Controlling Variables - SIZEit (Firm Size): Natural logarithms of total assets. - LEVit (Financial Leverage): The ratio of total debt to equity. - LIQit (Liquidity): The ratio of total current assets to total current liabilities. - CAPEXit (Capital Expenditure): Interest expenses from operating cash flow. 2024-11-12 published Unversiti Teknologi MARA https://data.mendeley.com/datasets/k6ymrcy33s/1 10.17632/k6ymrcy33s.1 public https://dx.doi.org/10.47772/IJRISS.2024.8120097 publication business_finance_and_economics