Table 4

Random effects regression results

VariablesModel 1 (modified Jones model)Model 2 (Kothari et al. (2005) model)
BIN−0.0390** (0.0197)−0.0456*** (0.0176)
BSZ0.0049*** (0.0013)0.0044*** (0.0011)
BA0.0003 (0.0009)−0.0002 (0.0007)
ACA−0.0030*** (0.0010)−0.0026*** (0.0009)
DEV−0.0031 (0.0052)−0.0019 (0.0045)
BA_DEV0.0024** (0.0009)0.0024*** (0.0007)
ACA_DEV0.0018* (0.0009)0.0024** (0.0010)
FZ−0.0191*** (0.0061)−0.0179*** (0.0051)
FE0.0201*** (0.0101)0.0155* (0.0086)
FG0.0842*** (0.0113)0.0726*** (0.0105)
FP−0.0947*** (0.0313)−0.0688*** (0.0249)
FF−0.0355*** (0.0108)−0.0303*** (0.0102)
C0.2212*** (0.0487)0.2055*** (0.0408)
No. of observations672672
R216.22%14.55%
Hausman testChi-square = 16.98 Prob = 0.150Chi-square = 13.21 Prob = 0.3541
Breusch–Pagan LM testLM statistics = 36.33***LM statistics = 16.57***

Notes:

*, ** and ***denote p-values < 0.10, 0.05, and 0.01, respectively. Robust standard errors are shown in parentheses

Source: Authors own work

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