Table 7.

Baseline regression on propensity score-matched data set

ROA EBITDAROA EBITROA NIPM EBITDAPM EBITPM NI
Variable(1)(2)(3)(4)(5)(6)
COVID−0.0136*** (0.00361)−0.0129*** (0.00356)−0.0132*** (0.00347)−0.325*** (0.0522)−0.276*** (0.0495)−0.340*** (0.0519)
Shariah compliant (SC)0.0129*** (0.00157)0.0129*** (0.00152)0.0135*** (0.00152)0.281*** (0.0269)0.252*** (0.0260)0.304*** (0.0276)
COVID × SC0.00589*** (0.00156)0.00635*** (0.00152)0.00576*** (0.00152)0.194*** (0.0315)0.186*** (0.0304)0.199*** (0.0323)
Firm controlsYesYesYesYesYesYes
Fiscal quarter FEYesYesYesYesYesYes
Constant−0.0705*** (0.00375)−0.0595*** (0.00372)−0.0724*** (0.00364)−1.189*** (0.0716)−1.090*** (0.0689)−1.222*** (0.0726)
N17,88617,88617,88617,87817,87817,878
R-squared0.1750.1750.1780.1100.1060.109
Note(s):

This table presents OLS regression results from the full sample data set in Panel A and the propensity-score-matched data set in Panel B. Please refer to the description of Table 2 or Section 4 for more details about the controls and data description, and Section 5c for the matching process. All monetary values are expressed in 2022 constant price using CPI, continuous variables are winsorized at 2.5% at each tail to reduce the impact of outliers, ***, ** and * represent statistical significance at 1, 5 and 10% levels, respectively

Source(s): Authors’ own work

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