Table 7

Endogeneity and instrumental variables

Panel A change analysis
ΔCash
Coefficientst-statistic
ΔHeter0.014**(1.962)
ΔOcf0.194***(21.535)
ΔSdsale0.029(1.020)
ΔLev−0.058***(−5.657)
ΔSize0.028***(8.484)
ΔBtm0.004(1.340)
ΔIndcomp−0.040(−1.331)
Age0.001***(13.835)
Soe0.003***(4.355)
Constant−0.004(−1.143)
Industry fixed effectsYes
Year fixed effectsYes
Observations24,207
Adjusted R-squared0.086
Note(s): *, ** and *** represent significance levels of 0.10, 0.05 and 0.01, respectively. OLS regression is adopted and standard errors are clustered at firm level
Panel B controlling for firm fixed effects
Cash
Coefficientst-statistic
Heter0.022***(2.600)
Ocf0.170***(13.469)
Sdsale0.044(1.470)
Lev−0.179***(−16.093)
Size−0.003(−1.265)
Btm−0.004(−0.897)
Indcomp−0.220***(−6.215)
Dual0.005*(1.800)
Firstshr0.057***(3.623)
Age0.002***(5.129)
Soe−0.009(−1.238)
Constant0.218***(3.830)
Firm fixed effectsYes
Industry fixed effectsYes
Year fixed effectsYes
Observations26,890
Adjusted R-squared0.103
Note(s): *, ** and *** represent significance levels of 0.10, 0.05 and 0.01, respectively. Standard errors are clustered at firm level
Panel C two-stage regression with the instrumental variable
(1) Heter(2) Cash
Coefficientst-statisticCoefficientst-statistic
IPOHeter0.218***(38.189)  
Heter  0.224***(10.033)
Ocf−0.019(−1.224)0.215***(16.364)
Sdsale0.246***(7.962)0.014(0.509)
Lev−0.077***(−9.780)−0.255***(−36.420)
Size0.008***(6.301)−0.004***(−3.435)
Btm−0.028***(−5.842)−0.011***(−2.665)
Indcomp−0.192***(−6.997)−0.178***(−7.414)
Dual0.006**(2.512)0.006***(3.161)
Firstshr−0.008(−0.999)0.041***(6.311)
Age−0.001***(−2.753)−0.001***(−3.907)
Soe−0.002(−0.764)0.003(1.392)
Constant−0.821***(−31.136)0.430***(13.513)
Industry fixed effectsYesYes
Year fixed effectsYesYes
Observations17,14817,148
Adjusted R-squared0.4300.236
F-statistic of the IV1458.4

Note(s): Two-stage least-squares regression is adopted. Standard errors are clustered at firm level and t-statistics are reported in parentheses. *, ** and *** represent significance levels of 0.10, 0.05 and 0.01, respectively

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