Table 9

Controlling for firm-fixed effect

Variables(1)
LnSGA
LnIncome0.489***
(39.58)
LnIncome×D−0.252***
(−2.83)
LnIncome×D×Treat−0.146***
(−2.83)
LnIncome×D×Post−0.103*
(−1.94)
LnIncome×D×Treat×Post0.123**
(2.00)
Post0.232***
(3.94)
Treat×Post0.023***
(3.30)
LnIncome×D×D_Twoyear0.194***
(5.93)
LnIncome×D×Eco_Growth0.975*
(1.80)
LnIncome×D×Employ_Inten−0.005
(−0.71)
LnIncome×D×Asset_Inten−0.019***
(−5.61)
D_Twoyear0.001
(0.11)
Employ_Inten1.522***
(3.38)
Asset_Inten0.006**
(2.13)
ROA0.002
(1.20)
Lev−0.159***
(−3.99)
MKI−0.022
(−1.22)
Firsthold0.009**
(2.19)
Ind0.153***
(5.59)
Dual−0.132***
(−3.10)
Mshare−0.000
(−0.06)
Constant0.139***
(5.08)
FirmYes
YearYes
Observations29,240
Adjusted R-squared0.298

Note(s):***, ** and * denote statistical significance at the 1, 5 and 10 levels, respectively; robust t-statistics are in parentheses; standard errors clustered at the firm level

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