Table 8

Panel regression results in industry details

INVFRQSizeLEVTANGFSLACKPROFCONSOBS
BM5.55*** (12.1)0.10 (0.6)−4.97*** (−7.4)−11.33*** (−12.4)−5.81*** (−5.5)−7.01*** (−8.4)−0.07 (−0.0)16,029
CC9.76*** (23.9)0.05 (0.4)−1.37*** (−2.7)−7.30*** (−10.2)−2.60*** (−3.5)−2.88*** (−6.9)−1.68 (−0.7)16,510
CNC5.8*** (4.7)0.84*** (3.3)−0.020 (−0.0)−5.49*** (−3.9)−6.02*** (−4.4)−3.28*** (−3.9)−17.74*** (−3.6)7,878
EN13.28*** (9.7)0.38 (1.3)−4.53*** (−3.4)−10.73*** (−7.1)−1.60 (−0.9)−3.01*** (−3.7)−6.56 (−1.2)3,354
HC11.41*** (9.7)0.53*** (3.2)−3.68*** (−4.3)−7.82*** (−7.3)−5.67*** (−6.3)−4.54*** (−4.8)−10.01*** (−3.1)5,590
IND11.94*** (25.6)0.41*** (3.4)−1.63*** (−2.7)−7.52*** (−10.3)−4.22*** (−5.9)−7.86*** (−15.1)−8.12*** (−3.5)16,926
RE1.95*** (5.6)0.20* (1.7)−0.820 (−1.2)−5.08*** (−6.6)−0.42 (−0.5)−4.86*** (−5.4)−5.27** (−2.2)4,446
TEC14.10*** (19.3)0.61*** (3.4)−2.89*** (−2.8)−8.10*** (−6.3)−3.81*** (−3.7)−2.69*** (−3.4)−12.79*** (−3.6)10,218
UT19.31*** (6.6)0.080 (0.1)−7.66*** (−2.9)−3.29 (−1.3)−0.26 (−0.1)−5.78*** (−3.1)−4.42 (−0.4)3,133

Note(s): *, **,*** represent the significance level at 10%, 5% and 1%, respectively. t-Values are reported in parentheses

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