Table 12

Robustness test using ROE

Independent variable(1)(2)(3)(4)(5)(6)(7)
ACSIZE0.076 (0.725)0.058 (0.435)     
ACMEET0.067 (0.640) 0.003 (0.851)    
ACEXPERTISE0.125* (0.085)  0.002* (0.096)   
NRC0.030* (0.083)   0.075* (0.072)  
IO0.002 (0.865)    −0.032 (0.912) 
FO0.226* (0.098)     0.288** (0.026)
ACSIZE × COV 0.025 (0.150)     
ACMEET × COV  −0.008* (0.057)    
ACEXPERTISE × COV   0.309* (0.061)   
NRC × COV    −0.189* (0.097)  
IO × COV     0.035 (0.905) 
FO × COV      −0.100* (0.081)
LEV−0.338* (0.086)−0.350* (0.076)−0.353* (0.086)−0.353* (0.071)−0.363* (0.071)−0.366* (0.074)−0.339* (0.097)
GROWTH0.107* (0.069)0.090* (0.051)0.091* (0.053)0.097* (0.055)0.098* (0.055)0.090* (0.053)0.102* (0.086)
COV−0.013* (0.082)−0.062* (0.058)−0.072* (0.054)−0.193* (0.052)−0.103* (0.059)−0.103* (0.067)−0.041* (0.081)
Prob > chi20.0040.0250.0350.0530.0530.0600.021
Overall r-squared0.1280.0920.0940.0950.0940.0840.081

Note(s): ***p < 0.01, **p < 0.05, *p < 0.1

Source(s): The data was processed by the STATA application, and the table were created by the author

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