Table 6

Robustness test for Equation (6): alternate measurement of VAIC

ModelsEVi,tEVi,t+1EVi,t+2EVi,t+3EVi,t+4
VAICit−0.000647 (−0.000789)0.00214* (−0.00121)0.00273** (−0.00123)0.00336** (−0.00138)0.00248* (−0.00144)
VCi−0.0618** (−0.0259)−0.218*** (−0.0405)−0.221*** (−0.0437)−0.270*** (−0.0406)−0.293*** (−0.0489)
VAICit × VCi0.0049** (−0.00726)0.0408*** (−0.0113)0.0394*** (−0.0124)0.0487*** (−0.0129)0.0564*** (−0.0137)
SIZEi,t0.878*** (−0.00485)0.686*** (−0.00769)0.691*** (−0.00811)0.688*** (−0.0087)0.691*** (−0.00054)
DEBTi,t−0.0130*** (−0.000284)−0.0055** (−0.00045)−0.00590*** (−0.00047)−0.00598** (−0.00051)−0.00641** (−0.00054)
β03.762*** (−0.102)7.700*** (−0.162)7.594*** (−0.17)7.663*** (−0.183)7.646*** (−0.196)
αtYesYesYesYesYes
γiYesYesYesYesYes
N16,72515,19913,68412,16210,641

Note(s):* significance at 10%; ** significance at 5%; *** significance at 1%

Source(s): Table created by the authors

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