Table 2

The study variables description

Independent and control variables
VariableCodeOperationalization
Foreign ownershipFOROWNThe percentage of the shares owned by foreigners to the total number of issued shares
State ownershipSTAOWNThe percentage of state-owned shares to the total number of issued shares
Managerial ownershipMANOWNThe percentage of shares owned by CEO and executive directors to the total number of shares
Block-holder ownershipBLKOWNOwners 5% or more of a total shares
Family ownershipFAMOWNPercentage of family-owned shares to total issued shares
Board independenceBOINDPercentage of independence directors on the board
  Control variables
Company sizeCOSZEThe natural logarithm of total assets
Company ageCOAGENumber of years since foundation
Company type of industryCOTYPThe type of sub-sectors

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