Table 3

Regression results for the two-step system GMM

DACModel 1Model 2Model 3
Intercept1.281(0.924)**1.644(0.933)**1.662(0.925)
Controls
LEV−0.360(0.110)**−0.366(0.110)**−0.378(0.109)
FS0.018(0.056)0.010(0.060)0.012(0.055)
ROA0.013(0.004)**0.013(0.004)**0.012(0.004)
Independent variable
SRDI−0.874(0.312)**−0.781(0.316)**−0.656(0.317)
Moderator
BGD −0.582(0.284)**−0.743(0.286)
Interaction term
SRDI*BGD  −0.616(0.223)
Post estimation tests
Instruments414243
AR(2)0.3700.3890.474
Sargan test0.9550.9530.930
Hansen test0.9110.9290.930

Note(s): **indicates 5%

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