Table 10

Heckman two-step model

Variable(1)(2)
DT_dumlnCOGS
DT_Ratio7.411*** 
(4.212) 
lnREV 0.970***
 (156.957)
Dec×lnREV −0.082**
 (−2.393)
DT 0.003***
 (3.873)
Dec×lnREV×DT 0.019***
 (3.017)
IMR 0.002
 (0.146)
EInt −0.001
 (−1.425)
Dec×lnREV×EInt −0.044***
 (−6.181)
AInt −0.001
 (−1.008)
Dec×lnREV×AInt −0.004
 (−1.453)
Sdec −0.002
 (−0.649)
Dec×lnREV×Sdec −0.000
 (−0.025)
GDPgrow 0.108**
 (2.152)
Dec×lnREV×GDPgrow 1.378***
 (4.452)
Independ0.738***0.004
(4.179)(0.287)
Top1−0.147**−0.006
(−2.180)(−1.092)
Mshare0.204***0.017***
(2.748)(3.034)
Dual0.061***0.002
(2.626)(1.117)
Age0.002−0.008***
(0.116)(−5.703)
Soe−0.183***0.002
(−7.872)(1.209)
Lev−0.205***0.018***
(−3.500)(3.733)
Size0.159***0.001
(16.575)(0.762)
_cons−8.568***−0.014
(−7.544)(−0.412)
Industry and Year FEYesYes
N25,33125,331
adj. R2 0.865
F 1587.183

Note(s): Table 10 employs the Heckman two-step model to examine the impact of digital transformation on cost stickiness. Definitions of all variables are provided in Appendix table 1. All models are controlled for industry and year effects

t-values are in parentheses. ***p < 0.01, **p < 0.05 and *p < 0.1

Source(s): Table created by authors

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