Table 5.

Determinants of reputation building: Logit regressions

Panel A: RPT5Panel B: RPT3Panel C: RPT7
Log(DY)0.849*** (9.66)0.842*** (9.58)0.850*** (9.68)0.844*** (9.61)1.146*** (18.98)1.148*** (18.91)0.685*** (5.38)0.691*** (5.42)
Log(MV)0.270*** (6.48)0.247*** (6.61)0.279*** (6.73)0.253*** (6.79)0.238*** (8.47)0.240*** (8.54)0.253*** (5.20)0.264*** (5.42)
Log(Age)0.676*** (10.06)0.671*** (10.02)0.668*** (10.03)0.663*** (9.96)0.459*** (9.22)0.453*** (9.16)0.833*** (9.28)0.820*** (9.17)
ROA7.566*** (7.65)7.485*** (7.44)7.535*** (7.68)7.443*** (7.42)8.835*** (11.98)8.681*** (11.82)6.748*** (5.09)6.646*** (5.08)
Cashflow0.285 (0.65)0.273 (0.62)0.316 (0.71)0.297 (0.67)0.290 (0.90)0.338 (1.04)0.478 (0.76)0.553 (0.87)
r1Y−0.071* (−1.80)−0.069* (−1.76)−0.083** (−2.09)−0.079** (−1.99)−0.099*** (−3.49)−0.105*** (−3.70)−0.113** (−1.91)−0.142** (−2.34)
GS−0.021 (−0.08)−0.036 (−0.14)−0.029 (−0.12)−0.038 (−0.15)0.212 (1.21)0.228 (1.29)−0.865** (−2.21)−0.847** (−2.15)
MB0.009*** (4.70)0.009*** (5.30)0.009*** (4.82)0.009*** (5.24)0.008*** (5.60)0.008*** (5.74)0.007 (1.34)0.006 (0.88)
LVRG−1.018*** (−3.86)−0.996*** (−3.80)−0.966*** (−3.67)−0.942*** (−3.60)−0.845*** (−4.55)−0.811*** (−4.38)−1.091*** (−3.05)−1.022*** (−2.84)
σr1Y−20.729*** (−4.53)−19.821*** (−4.35)−17.764*** (−3.94)−17.031*** (−3.78)−13.594*** (−4.53)−11.764*** (−3.87)−25.892*** (−3.80)−21.736*** (−3.24)
σROA−18.209*** (−5.36)−18.169*** (−5.34)−17.517*** (−5.22)−17.487*** (−5.21)−11.433*** (−5.59)−11.200*** (−5.53)−13.537*** (−3.04)−12.587*** (−2.92)
LargeSh0.439 (1.48)0.495* (1.67)  0.545*** (2.62) 0.737* (1.83) 
MinorSh  −0.841*** (−2.70)−0.838*** (−2.68) −0.683*** (−3.14) −1.220*** (−2.83)
ForeignSh0.206 (0.49) 0.087 (0.21)     
FMsh 0.199** (2.06) 0.173** (1.80)0.094 (1.31)0.063 (0.89)0.297** (2.23)0.252* (1.91)
Constant−10.461 (−9.52)−9.939 (−9.39)−10.217 (−9.59)−9.615 (−9.42)−9.386 (−11.81)−8.935 (−11.61)−11.318 (−8.06)−10.886*** (−8.06)
Observations22,68922,68922,34622,34622,80122,45822,62222,280
Year dummyYesYesYesYesYesYesYesYes
Industry dummyYesYesYesYesYesYesYesYes
Clusters (firms)2,0462,0462,0442,0442,0542,0522,0402,038
R20.2560.2570.2560.2570.2650.2650.2520.251

Notes:

This table reports the results from logit regressions of dividend reputation dummies, RPT3, RPT5 and RPT7. The variables are defined in Table 1. The dependent variables are RPT5 in Panel A, RPT3 in Panel B and RPT7 in Panel C. t-statistics are based on standard errors adjusted for firm-clustering effect and are in parentheses.

***

,

**

and

*

denote statistical significance at the 1, 5 and 10% levels. The sample period is from 1998 to 2019

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