Table 4.

Main results: partner quality and stock price crash risk

Variables(1)(2)(3)(4)
NCSKEWDUVOLCOUNTCRASH
LP_QUALITY0.164*** (0.055)−0.082*** (0.028)0.825*** (0.266)0.289** (0.131)
RP_QUALITY0.122** (0.058)0.072** (0.032)0.416*** (0.136)0.234** (0.109)
LP_GENDER−0.107 (0.079)−0.035 (0.075)−0.422** (0.187)−0.410** (0.199)
RP_GENDER−0.040 (0.069)−0.048 (0.065)−0.198 (0.163)−0.097 (0.176)
LP_INDEXPERIENCE−0.001 (0.011)−0.006 (0.011)−0.004 (0.027)−0.023 (0.030)
RP_INDEXPERIENCE−0.010 (0.006)−0.001 (0.006)−0.006 (0.015)−0.005 (0.016)
LP_WORKLOAD−0.003*** (0.001)0.001 (0.001)−0.001 (0.002)−0.006*** (0.002)
RP_WORKLOAD−0.001 (0.001)0.001 (0.001)−0.001 (0.001)−0.002* (0.001)
LP_CI−0.108 (0.069)−0.039 (0.066)−0.011 (0.165)−0.265 (0.183)
RP_CI−0.030 (0.063)−0.048 (0.060)−0.006 (0.149)−0.277* (0.166)
AUDTYPE−0.203 (0.094)−0.003 (0.090)−0.116 (0.224)−0.327 (0.250)
LNAUDDELAY−0.089* (0.054)−0.005 (0.051)0.095 (0.127)0.345** (0.141)
AUDTEN−0.024*** (0.007)0.005 (0.007)0.004 (0.016)0.054*** (0.018)
OPNINT0.024** (0.011)−0.006 (0.011)−0.060** (0.027)−0.030 (0.031)
ACEXST−0.071 (0.056)−0.011 (0.053)0.256* (0.133)0.191 (0.143)
BDSIZE−0.047 (0.058)−0.002 (0.055)0.189 (0.137)0.043 (0.152)
LAGNCSKEW−0.166*** (0.020)−0.032* (0.019)0.253*** (0.048)0.225*** (0.053)
BETA−0.141*** (0.022)0.052** (0.020)0.304*** (0.051)0.118** (0.055)
DEBTRATIO0.047*** (0.009)0.003 (0.009)−0.052** (0.022)−0.066*** (0.025)
SIZE0.071*** (0.015)0.001 (0.015)−0.065* (0.036)−0.138*** (0.040)
ROA−0.739*** (0.244)0.299 (0.232)0.176 (0.578)1.040 (0.648)
AGE0.004 (0.052)0.057 (0.050)0.203 (0.124)−0.422*** (0.135)
LEVERAGE−1.301*** (0.412)−0.105 (0.391)1.957** (0.978)−0.115 (1.082)
MB−0.032*** (0.004)−0.001 (0.003)0.022** (0.009)0.045*** (0.010)
ZMJSCORE0.176*** (0.065)0.036 (0.062)−0.257* (0.154)0.095 (0.173)
C1.572*** (0.590)−0.186 (0.560)−2.881** (1.399)−1.693 (1.599)
Year FEYesYesYesYes
Industry FEYesYesYesYes
N2898289828982898
R20.2180.0350.087
Adj_R20.2030.0160.067
Pseudo R20.082
F13.920***1.793***4.726***
LR Chi2268.460***
Note(s):

This table reports OLS regression results examining the effect of lead (LP_QUALITY) and review (RP_QUALITY) partner quality on four measures of stock price crash risk (NCSKEW, DUVOL, COUNT and CRASH). Key coefficients are highlighted and bolded for clarity. All models include control variables, as well as year and industry fixed effects. Robust standard errors are reported in parentheses. Statistically significant coefficients are shown in italics for ease of reference. *, ** and *** denote statistical significance at the 10, 5 and 1% levels, respectively

Source(s): Authors’ own work

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