Table A3.

Under and over-investment (2006–2022, n = 3,404)

 (1)(2)(3)(4)
VariablesOV_INVOV_INVUN_INVUN_INV
LDON0.001* (1.79) 0.000 (1.37) 
DOND 0.011* (1.80) 0.002 (1.43)
DUAL0.009 (0.98)0.009 (0.98)−0.002 (−0.98)−0.002 (−0.99)
BIGN−0.007 (−1.07)−0.007 (−1.06)0.001 (0.71)0.001 (0.72)
BOD−0.003*** (−3.37)−0.003*** (−3.38)−0.000** (−2.13)−0.000** (−2.13)
DIVD−0.060*** (−9.77)−0.060*** (−9.77)0.002 (1.29)0.002 (1.29)
MTB−0.000 (−0.37)−0.000 (−0.36)−0.000*** (−2.95)−0.000*** (−2.96)
FEMALE−0.017 (−0.93)−0.017 (−0.94)−0.004 (−1.24)−0.004 (−1.24)
BIND−0.018 (−1.54)−0.018 (−1.53)0.004 (1.49)0.004 (1.49)
AGE−0.000 (−0.07)−0.000 (−0.07)0.001 (1.46)0.001 (1.46)
SIZE−0.002 (−1.22)−0.002 (−1.23)0.000 (0.54)0.000 (0.54)
NDTS−0.011 (−0.14)−0.011 (−0.15)−0.015 (−1.39)−0.015 (−1.39)
LIQIUD−0.001*** (−2.76)−0.001*** (−2.76)−0.000*** (−4.42)−0.000*** (−4.42)
RISK−0.073** (−2.41)−0.073** (−2.41)−0.016*** (−2.76)−0.016*** (−2.76)
CAFLR0.094*** (2.89)0.094*** (2.89)0.035*** (5.00)0.035*** (5.01)
ROA−0.114*** (−2.99)−0.114*** (−2.99)−0.017** (−2.15)−0.017** (−2.16)
Constant0.205*** (6.49)0.205*** (6.49)−0.030*** (−3.43)−0.030*** (−3.44)
Observations1,7211,7211,6791,679
Adj-R20.2680.2680.4770.477
YearYesYesYesYes
IndustryYesYesYesYes
Note(s):

Please refer to Table 2 for operational definitions. Robust t-statistics in parentheses ***p < 0.01, **p < 0.05, *p < 0.1

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