Table 6

Effects of the CPRs for high- and low-IE firms on equity returns

LagHighLowHigh – Low
0−0.055 (−3.71)***−0.05−0.011 (−1.27)−0.01−0.044
1−0.015 (−3.78)***−0.07−0.003 (−0.90)−0.01−0.012
2−0.002 (−0.48)−0.070.000 (−0.18)−0.01−0.002
3−0.001 (−0.19)−0.07−0.001 (−0.53)−0.010.000
4−0.003 (−0.57)−0.07−0.001 (−0.40)−0.02−0.001
5−0.002 (−0.24)−0.080.001 (0.27)−0.02−0.003
60.001 (0.14)−0.08−0.008 (−1.30)−0.020.008
70.000 (−0.06)−0.08−0.003 (−0.56)−0.030.002
8−0.005 (−0.93)−0.08−0.004 (−0.62)−0.03−0.002
90.001 (0.15)−0.08−0.007 (−1.02)−0.040.007
100.002 (0.63)−0.080.007 (1.34)−0.03−0.005

Source(s): Table by authors

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