Table A1

Regression results for IC from Equation (A1)

ModelsEVi,tEVi,t+1EVi,t+2EVi,t+3EVi,t+4
VAICi,t−0.0243*** (0.00548)0.0317*** (0.00636)0.0236*** (0.00593)0.00733 (0.00552)0.00241 (0.00510)
SIZEi,t1.075*** (0.0284)0.533*** (0.0198)0.304*** (0.0177)0.168*** (0.0175)0.0405** (0.0183)
DEBTi,t−0.0152*** (0.000872)−0.00149** (0.000595)0.00102** (0.000511)−0.0000422 (0.000562)−0.0000992* (0.000599)
β0−0.462 (0.608)10.97*** (0.426)16.00*** (0.390)19.17*** (0.387)22.12*** (0.403)
αtYesYesYesYesYes
γiYesYesYesYesYes
N17,39315,80814,22312,63811,053

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

Source(s): Table created by the authors

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