Table A1

Regression results

(1)(2)(3)(4)(5)(6)(7)(8)
OLOLOLOLOLOLMLGEE
Main effects
SOE0.274*** (2.77)0.393*** (3.88)0.422*** (4.08)0.422*** (3.88)0.395*** (3.70)0.500*** (4.68)0.502*** (3.89)0.386*** (3.76)
Ownership concentration−0.020*** (−6.32)−0.017*** (−5.28) −0.017*** (−4.25)−0.019*** (−5.36)−0.017*** (−4.98)−0.022*** (−5.35)−0.018*** (−5.33)
Leverage0.036*** (12.19)0.038*** (13.08)0.039*** (13.22)0.040*** (12.63)0.033*** (9.31)0.038*** (12.27)0.049*** (11.42)0.040*** (13.28)
Controls
Current liability ratio −0.000 (−0.03)0.000 (0.07)0.000 (0.02)−0.001 (−0.27)0.002 (0.67)0.001 (0.20)0.000 (0.10)
Year since acquisitions        
2 −0.040 (−0.39)−0.030 (−0.29)−0.062 (−0.56)0.028 (0.25)−0.016 (−0.16)0.089 (0.80)0.023 (0.25)
3 0.010 (0.07)0.026 (0.19)0.027 (0.18)0.058 (0.39)0.036 (0.26)0.238 (1.52)0.126 (1.00)
4 0.095 (0.53)0.117 (0.65)−0.023 (−0.12)0.194 (1.04) 0.405** (2.04)0.249 (1.57)
5 −0.236 (−0.93)−0.211 (−0.83)−0.271 (−1.01)−0.225 (−0.83) 0.093 (0.33)−0.028 (−0.13)
Event types: mergers 0.329 (1.05)0.317 (1.02)0.193 (0.55)0.185 (0.50)0.263 (0.75)0.395 (1.06)0.341 (1.12)
Mergers and acquisitions 0.647* (1.65)0.599 (1.50)0.690 (1.55)0.529 (1.12)0.596 (1.45)1.026** (2.38)0.727** (2.00)
Targets: equities −0.126 (−1.30)−0.121 (−1.24)−0.059 (−0.58)−0.136 (−1.31)−0.057 (−0.55)−0.079 (−0.69)−0.093 (−0.98)
Assets and equities −0.298** (−1.98)−0.271* (−1.81)−0.334** (−1.99)−0.214 (−1.37)−0.200 (−1.31)−0.280 (−1.61)−0.248* (−1.72)
Cash 0.205 (1.51)0.223 (1.63)0.277* (1.90)0.332** (2.16)0.222 (1.56)0.254 (1.59)0.211 (1.57)
No. of acquisitions −0.050 (−1.47)−0.043 (−1.25)−0.057 (−1.55)−0.037 (−1.01)−0.051 (−1.44)  
Firm size −0.255*** (−6.24)−0.258*** (−6.24)−0.281*** (−6.37)−0.255*** (−5.67)−0.253*** (−5.91)−0.350*** (−6.65)−0.271*** (−6.66)
Tangible asset ratio −0.041*** (−6.16)−0.040*** (−6.08)−0.040*** (−5.72)−0.037*** (−4.95)−0.038*** (−5.62)−0.045*** (−5.48)−0.039*** (−5.91)
Firm age −0.008 (−0.78)−0.003 (−0.30)−0.008 (−0.66)−0.012 (−1.08)−0.011 (−0.96)−0.004 (−0.34)−0.007 (−0.61)
Board independence 0.012 (1.58)0.012 (1.60)0.012 (1.40)0.011 (1.33)0.017** (2.07)0.012 (1.37)0.011 (1.50)
Number of directors −0.066** (−2.48)−0.070** (−2.57)−0.063** (−2.17)−0.072** (−2.49)−0.067** (−2.47)−0.081** (−2.40)−0.067** (−2.46)
Industry median ROA −0.266*** (−8.20)−0.269*** (−8.28)−0.268*** (−7.48)−0.260*** (−7.34)−0.264*** (−7.43)−0.333*** (−8.18)−0.271*** (−8.35)
Incentive schemes −0.745*** (−3.71)−0.738*** (−3.69)−0.776*** (−3.56)−0.815*** (−3.94)−0.748*** (−3.36)−0.818*** (−3.67)−0.718*** (−3.79)
Year: 2004 0.105 (0.34)0.074 (0.24)0.076 (0.25)−0.124 (−0.39)0.101 (0.33)0.093 (0.27)0.087 (0.30)
2005 0.482 (1.57)0.439 (1.42)0.423 (1.34)0.255 (0.82)0.470 (1.53)0.492 (1.40)0.435 (1.48)
2006 −0.201 (−0.64)−0.227 (−0.71)−0.219 (−0.68)−0.375 (−1.15)−0.157 (−0.49)−0.178 (−0.49)−0.193 (−0.64)
2007 −0.372 (−1.14)−0.381 (−1.16)−0.430 (−1.26)−0.497 (−1.49)−0.263 (−0.79)−0.321 (−0.86)−0.345 (−1.12)
2008 0.335 (1.14)0.323 (1.09)0.291 (0.96)0.235 (0.80)0.376 (1.27)0.358 (1.04)0.286 (1.01)
2009 0.026 (0.08)0.013 (0.04)−0.003 (−0.01)−0.152 (−0.49)−0.033 (−0.10)0.076 (0.21)0.005 (0.02)
2010 −0.378 (−1.15)−0.387 (−1.17)−0.404 (−1.17)−0.718** (−2.10)−0.333 (−0.99)−0.312 (−0.82)−0.369 (−1.18)
2011 −0.038 (−0.12)−0.058 (−0.18)−0.186 (−0.56)−0.187 (−0.59)−0.039 (−0.12)0.050 (0.14)−0.053 (−0.18)
2012 0.762** (2.52)0.723** (2.38)0.735** (2.35)0.638** (2.12)0.737** (2.37)0.903** (2.53)0.699** (2.42)
2013 0.324 (1.05)0.274 (0.89)0.271 (0.84)0.193 (0.62)0.389 (1.23)0.445 (1.24)0.289 (0.99)
2014 0.170 (0.55)0.112 (0.36)0.170 (0.53)−0.018 (−0.06)0.275 (0.87)0.287 (0.80)0.133 (0.46)
Region: middle −0.037 (−0.32)−0.029 (−0.25)−0.037 (−0.31)−0.064 (−0.52)−0.023 (−0.20)−0.038 (−0.27)−0.026 (−0.22)
West 0.160 (1.37)0.178 (1.52)0.153 (1.23)0.184 (1.45)0.140 (1.12)0.206 (1.39)0.153 (1.28)
Operating loss five-year before 1.392*** (10.86)1.417*** (11.08)1.467*** (10.70)1.491*** (10.49) 0.853*** (5.18)1.035*** (8.08)
Herfindahl Index  −0.019*** (−4.67)     
Operating loss three-year before     1.408*** (10.33)  
Constant−2.978*** (−13.53)3.381*** (3.83)2.730*** (3.13)3.292*** (3.49)3.465*** (3.52)2.637*** (2.89)3.838*** (3.66)3.221*** (3.74)
lnsig2u      0.093 (0.38) 
Observations73767364736466316629649873647364
No. of groups      14531453
Pseudo R-sq0.07920.1930.1910.1970.1680.193  
ζj sd      1.048 
ρ variance due to ζj      0.250 

Note(s): *p < 0.1; **p < 0.05; ***p < 0.01

Source(s): CSMAR 2003–2014

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