Table 4

Panel unit root test results

VariableUnit-root test statistic (p-value)
LLCIPSADFPP
RoA−75.20 (0.000)−15.23 (0.000)1604 (0.000)1989 (0.000)
CSR (lag)−189.69 (0.000)−54.31 (0.000)1831 (0.000)2163 (0.000)
lnSize−133.28 (0.000)−32.45 (0.000)1704 (0.000)2298 (0.000)
Tobin’s Q−670.18 (0.000)−34.54 (0.000)1424 (0.000)1735 (0.000)
Promoter−1072.27 (0.000)−2750.44 (0.000)1630 (0.000)1865 (0.000)
Liquidity−50.10 (0.000)−12.16 (0.000)1480 (0.000)1802 (0.000)
Tangibility−78.59 (0.000)−24.08 (0.000)1812 (0.000)2306 (0.000)
lnCFO−154.38 (0.000)−49.91 (0.000)2353 (0.000)2913 (0.000)
Leverage−385.91 (0.000)−67.42 (0.000)2047 (0.000)2537 (0.000)

Source(s): Authors’ analysis

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