Table 13

Additional tests using ROE with industry control

Independent variable(1)(2)(3)(4)(5)(6)(7)
ACSIZE0.055 (0.802)0.112 (0.598)     
ACMEET−0.006 (0.658) −0.004 (0.831)    
ACEXPERTISE0.149** (0.042)  0.027* (0.050)   
NRC0.013** (0.028)   0.085* (0.075)  
IO0.003 (0.797)    −0.036 (0.903) 
FO0.259* (0.052)     0.331* (0.069)
ACSIZE × COV −0.013 (0.484)     
ACMEET × COV  −0.008 (0.768)    
ACEXPERTISE × COV   0.309** (0.012)   
NRC × COV    −0.193* (0.090)  
IO × COV     0.039 (0.894) 
FO × COV      −0.106* (0.082)
LEV−0.353* (0.094)−0.374* (0.071)−0.370* (0.074)−0.386* (0.062)−0.378* (0.068)−0.383 (0.064)−0.355* (0.088)
GROWTH0.093** (0.032)0.079* (0.093)0.008* (0.088)0.086* (0.061)0.086* (0.060)0.079* (0.059)0.091* (0.053)
COV−0.012* (0.093)−0.103* (0.058)−0.069 (0.765)−0.193 (0.653)−0.104 (0.587)−0.013 (0.955)−0.042 (0.815)
IndustryYesYesYesYesYesYesYes
Prob > chi20.0220.0260.0460.0360.0470.0800.073
Overall r-squared0.0150.0110.0110.0110.0110.0100.014

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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