Table A2

Fixed effects regression results

FE modelsRE models copied from Table 4
VariablesModel 1 (modified Jones model)
Fixed effect model
Model 2 (Kothari et al. (2005) model)Model 1 (modified Jones model)Model 2 (Kothari et al. (2005) model)
BIN0.0149 (0.0164)0.01989 (0.0162)−0.0390** (0.0197)−0.0456*** (0.0176)
BSZ0.0041* (0.0022)0.0045* (0.0025)0.0049*** (0.0013)0.0044*** (0.0011)
BA0.0004 (0.0008)0.0005 (0.0007)0.0003 (0.0009)−0.0002 (0.0007)
ACA−0.0027** (0.0013)−0.0023 (0.0015)−0.0030*** (0.0010)−0.0026*** (0.0009)
DEV0.0014 (0.0035)−0.0031 (0.0029)−0.0031 (0.0052)−0.0019 (0.0045)
BA_DEV0.0018** (0.0006)0.0015*** (0.0004)0.0024** (0.0009)0.0024*** (0.0007)
ACA_DEV0.0025*** (0.0006)0.0029*** (0.0007)0.0018* (0.0009)0.0024** (0.0010)
FZ−0.0027 (0.0106)−0.0189** (0.0092)−0.0191*** (0.0061)−0.0179*** (0.0051)
FE0.0197** (0.0077)0.0079* (0.0082)0.0201*** (0.0101)0.0155* (0.0086)
FG0.0428*** (0.0065)0.0492*** (0.0060)0.0842*** (0.0113)0.0726*** (0.0105)
FP−0.0761*** (0.0205)−0.0384** (0.0195)−0.0947*** (0.0313)−0.0688*** (0.0249)
FF−0.0289** (0.0141)−0.0359** (0.0177)−0.0355*** (0.0108)−0.0303*** (0.0102)
C0.0971 (0.0858)0.2314*** (0.0733)0.2212*** (0.0487)0.2055*** (0.0408)
No. of observations672672672672
R241.98%37.27%16.22%14.55%

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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