Table 5

Robustness checks

ThresholdT = 0.50T = 1.00T = 2.00
Dep. var. = PDIFF1 (1)PDIFF2 (2)PDIFF1 (3)PDIFF2 (4)PDIFF1 (5)PDIFF2 (6)
Panel A: requiring the government subsidy amount to exceed T% of annual sales and exceed 100,000 RMB
TREAT × POST−0.0097*** (−2.68)−0.0108*** (−2.68)−0.0133*** (−3.09)−0.0155*** (−3.23)−0.0169*** (−2.76)−0.0193*** (−2.81)
POST0.0027 (0.87)0.0022 (0.64)0.0008 (0.21)0.0011 (0.26)0.0009 (0.17)0.0024 (0.40)
Firm-level controlsYesYesYesYesYesYes
Year fixed effectsYesYesYesYesYesYes
Firm fixed effectsYesYesYesYesYesYes
N13,03613,0368,4568,4564,3454,345
Adjusted R20.7100.6910.7280.7110.7340.717
ThresholdT = 300T = 500T = 1,000
Dep. var. = PDIFF1 (1)PDIFF2 (2)PDIFF1 (3)PDIFF2 (4)PDIFF1 (5)PDIFF2 (6)
Panel B: requiring the amount of government subsidy to exceedTthousand RMB
TREAT × POST−0.0084** (−2.55)−0.0092** (−2.49)−0.0077* (−1.80)−0.0084* (−1.76)−0.0122** (−2.11)−0.0126* (−1.93)
POST0.0017 (0.61)0.0018 (0.57)0.0001 (0.02)0.0006 (0.14)0.0005 (0.10)0.0002 (0.03)
Firm-level controlsYesYesYesYesYesYes
Year fixed effectsYesYesYesYesYesYes
Firm fixed effectsYesYesYesYesYesYes
N15,95315,9539,9219,9215,1445,144
Adjusted R20.7120.6910.7140.6920.7240.702
Dep. var. = PDIFF1 (1)PDIFF2 (2)PDIFF1 (3)PDIFF2 (4)
Panel C: matching all government subsidies regardless of the amount
SUBRATIO × POST−0.1779** (−2.45)−0.1970** (−2.40)−0.1773** (−2.49)−0.1961** (−2.43)
POST0.0003 (0.23)−0.0000 (−0.02)0.0013 (0.95)0.0011 (0.67)
Firm-level controlsNoNoYesYes
Year fixed effectsYesYesYesYes
Firm fixed effectsYesYesYesYes
N42,22142,22142,22142,221
Adjusted R20.7120.6940.7170.699

Note(s): This table presents various robustness checks for our main results. In Panels A and B, we use different threshold to select the government subsidy amount and redo the propensity score matching and DID analysis. In Panel C, we match all government subsidies regardless of the amount and replace the treatment dummy (TREAT) with the subsidy ratio (SUBRATIO), calculated as subsidy amount divided by annual sales. The model includes firm and year fixed effects and firm-level control variables. All continuous variables are winsorized at the 1st and 99th percentiles. Presented in the parentheses below each coefficient is the t-value based on standard errors clustered by firm. Constant terms are estimated but omitted for presentation. ***, ** and * represent statistical significance at the 1, 5 and 10% levels, respectively

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