TableĀ 1

Definition of dichotomous variables

Variable nameDefinition
Big four1 of the firm contracts any of the big four auditing firms, 0 otherwise
Young1 if the firm was started no earlier than five years ago, 0 otherwise
Listed1 if the firm is listed on the Stockholm stock exchange, 0 otherwise
Public purpose1 if the firm owns more than three properties and more than half of their properties are healthcare and/or school properties

Source(s): Author's own definitions

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