Table 1

Definitions of variables

VariableSymbolDescription
Total debtDEBTThe log value of the firm's total debt
LeverageLEVThe ratio of debt to total assets
PatentINNOVThe Log of patent value, a proxy for innovative activity
Patent to AssetsINNOV_AThe ratio of patent value to total assets, a proxy for innovative activity and risk
Institutional investorINSTA binary variable for the existence of institutional investors
Total AssetsASSTThe log value of firm's total assets
EBITDAEBITDAThe log earnings before interest, tax, depreciation and amortization
EBITDA to AssetsEBITDAThe ratio of EBITDA value to total assets
TangiblesTANGThe log value of the firm's tangibles
Tangibles to AssetsTANG_AThe ratio of tangibles to total assets
IntangiblesINTANGThe log value of the firm's intangibles
Intangibles to AssetsINTANG_AThe ratio of intangibles to total assets
SectorDUMSECTORA dummy variable for the sector
RegionDUMREGIONA dummy variable for the region
INST × LOMBINST × LOMBAn interaction variable for institutional investors in the Lombardy region
IND × LOMBIND × LOMBAn interaction variable for the industrial sector in the Lombardy region

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