Table 5

Analysis of temporal symmetry (ROA)

ROA06ROA07ROA08ROA09ROA10ROA11ROA12ROA13ROA14ROA15ROA16ROA17
Slack2006CR2.947***
(0.421)
2.436***
(0.418)
1.618***
(0.465)
1.091
(0.675)
1.284**
(0.454)
0.253
(0.415)
0.176
(0.507)
0.766+
(0.450)
0.625
(0.455)
−0.155
(0.579)
0.665
(0.650)
−0.066 (0.429)
D/E−0.084
(0.109)
0.029
(0.108)
−0.191
(0.120)
0.035
(0.174)
−0.154
(0.117)
−0.296**
(0.107)
−0.234+
(0.131)
−0.012
(0.116)
0.132
(0.117)
−0.109
(0.150)
0.177
(0.168)
−0.300**
(0.111)
PE/I−0.190***
(0.040)
−0.155***
(0.039)
−0.158***
(0.044)
−0.116+
(0.064)
−0.054
(0.043)
0.012
(0.039)
−0.015
(0.048)
0.061
(0.042)
0.022
(0.043)
−0.018
(0.054)
−0.033
(0.061)
−0.050 (0.040)
Slack2007CR 2.415***
(0.381)
1.517***
(0.433)
0.987
(0.624)
1.182**
(0.420)
0.722+
(0.386)
0.466
(0.470)
0.736+
(0.415)
0.405
(0.421)
0.453
(0.535)
0.638
(0.601)
−0.187
(0.399)
D/E 0.130*
(0.063)
0.054
(0.072)
0.087
(0.104)
0.091
(0.070)
−0.020
(0.064)
0.044
(0.078)
0.133+
(0.069)
0.086
(0.070)
0.017
(0.089)
0.118
(0.100)
−0.095
(0.066)
PE/I −0.149***
(0.039)
−0.146***
(0.045)
−0.104
(0.065)
−0.050
(0.043)
−0.014
(0.040)
−0.013
(0.049)
0.059
(0.043)
0.025
(0.043)
−0.011
(0.055)
−0.016
(0.062)
−0.050
(0.041)
Slack2008CR  0.710***
(0.212)
0.255
(0.311)
0.255
(0.210)
0.132
(0.193)
0.085
(0.234)
0.055
(0.208)
−0.089
(0.210)
0.013
(0.266)
0.215
(0.300)
−0.146
(0.198)
D/E  −0.149**
(0.049)
0.013*
(0.072)
−0.091
(0.049)
−0.044
(0.045)
−0.054
(0.054)
0.097*
(0.048)
0.009
(0.049)
0.090
(0.062)
0.079
(0.070)
−0.097*
(0.046)
PE/I  −0.205***
(0.041)
−0.138*
(0.061)
−0.076+
(0.041)
−0.042
(0.037)
−0.055
(0.046)
0.027
(0.040)
0.002
(0.041)
−0.034
(0.052)
−0.032
(0.058)
−0.060
(0.038)
Slack2009CR   0.568+
(0.325)
0.361
(0.222)
0.258
(0.203)
0.156
(0.249)
0.037
(0.222)
−0.046
(0.224)
0.028
(0.284)
0.184
(0.319)
−0.218
(0.211)
D/E   0.061
(0.051)
0.059+
(0.035)
0.052
(0.032)
0.013
(0.039)
0.027
(0.035)
−0.008
(0.035)
0.034
(0.045)
0.070
(0.050)
0.001
(0.033)
PE/I   −0.225***
(0.053)
−0.123***
(0.036)
−0.083*
(0.033)
−0.077+
(0.040)
−0.024
(0.036)
−0.027
(0.036)
−0.058
(0.046)
−0.068
(0.052)
−0.061+
(0.034)
Slack2010CR    0.916**
(0.325)
0.484
(0.304)
0.381
(0.372)
0.178
(0.332)
0.202
(0.334)
0.335
(0.424)
0.439
(0.477)
−0.139
(0.316)
D/E    −0.073***
(0.022)
−0.042*
(0.021)
−0.028
(0.025)
−0.013
(0.022)
−0.017
(0.023)
−0.019
(0.029)
0.001
(0.032)
−0.025
(0.021)
PE/I    −0.147***
(0.034)
−0.077**
(0.032)
−0.076+
(0.039)
−0.028
(0.035)
−0.036
(0.035)
−0.073
(0.044)
−0.062
(0.050)
−0.078*
(0.033)
Slack2011CR     0.635**
(0.232)
0.221
(0.287)
0.295
(0.255)
0.263
(0.257)
0.219
(0.328)
0.331
(0.368)
0.004
(0.243)
D/E     −0.117*
(0.045)
−0.050
(0.056)
0.011
(0.050)
0.006
(0.050)
0.010
(0.064)
0.038
(0.072)
−0.091
(0.048)
PE/I     −0.104**
(0.033)
−0.089*
(0.041)
−0.035
(0.037)
−0.057
(0.037)
−0.085+
(0.047)
−0.072
(0.053)
−0.08*1
(0.035)
Slack2012CR      0.575*
(0.282)
0.400
(0.254)
0.295
(0.255)
0.306
(0.325)
0.453
(0.366)
−0.141
(0.241)
D/E      0.038
(0.172)
0.195
(0.154)
0.319*
(0.155)
0.375+
(0.198)
0.109
(0.223)
−0.486***
(0.146)
PE/I      −0.166***
(0.041)
−0.067+
(0.037)
−0.068+
(0.037)
−0.093*
(0.047)
−0.107*
(0.053)
−0.079*
(0.035)
Slack2013CR       0,728**
(0,275)
0,534+
(0,279)
0,401+
(0,355)
0,725+
(0,400)
-0,104***
(0,263)
D/E       −0.253
(0.172)
−0.042
(0.175)
−0.405
(0.223)
−0.042
(0.251)
−0.642
(0.165)
PE/I       −0,135∗∗∗
(0,037)
−0,117∗∗
(0,037)
−0,151∗∗
(0,048)
−0,143∗∗
(0,054)
−0,092∗∗
(0,035)
Slack2014CR        0.470+
(0.251)
0.221
(0.319)
0.506
(0.360)
−0.141
(0.235)
D/E        −0.158
(0.150)
−0.406*
(0.191)
−0.038
(0.215)
−0.607***
(0.141)
PE/I        −0.119**
(0.039)
−0.153**
(0.050)
−0.146**
(0.056)
−0.104**
(0.037)
Slack2015CR         0.873**
(0.286)
0.642+
(0.334)
−0.137
(0.219)
D/E         0.027
(0.152)
0.099
(0.178)
−0.551***
(0.116)
PE/I         −0.321***
(0.045)
−0.165**
(0.052)
−0.116***
(0.034)
Slack2016CR          1.124**
(0.354)
0.156** (0.236)
D/E          0.084
(0.242)
−0.446
(0.162)
PE/I          −0.203***
(0.054)
−0.149***
(0.036)
Slack2017
CR           (0.455)*
(0.212)
D/E           (−0.19) (0.152)
PE/I           (−0.16)***

Note(s): Standard errors in parentheses; +p < 0.10, *p < 0.05, **p < 0.01, ***p < 0.001

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