Table 7 Split sample regression results... | Emerald Publishing

Table 7

Split sample regression results

Year 2017–2019 (N = 316)				Year 2020–2021 (N = 336)
	Model 1	Model 2	Model 3	Model 1	Model 2	Model 3
	Adj. R²	Adj. R²	Adj. R²	Adj. R²	Adj. R²	Adj. R²
Pooled data	0.101	0.124	0.256	0.198	0.216	0.231
Pooled data	Coef.	Coef.	Coef.	Coef.	Coef.	Coef.
Intercept	4.837^*	4.837^*	3.786^*	3.891^*	3.964^*	4.189^*
LogEarn	0.040		0.061	−0.031		−0.011
LogBV	0.299^*	0.319^*	0.424^*	0.409^*	0.454^*	0.452^*
LogCOMPACC		0.092^*			0.099^*
LogCF		0.069^*			0.070^*
LogGrowth			0.905^*			0.432^*
INDY	−0.063^*	−0.069^*	−0.055^*	−0.066^*	−0.068^*	−0.058^*

Year 2017–2019 (N = 316)				Year 2020–2021 (N = 336)
	Model 1	Model 2	Model 3	Model 1	Model 2	Model 3
	Adj. R²	Adj. R²	Adj. R²	Adj. R²	Adj. R²	Adj. R²
Pooled data	0.101	0.124	0.256	0.198	0.216	0.231
Pooled data	Coef.	Coef.	Coef.	Coef.	Coef.	Coef.
Intercept	4.837^*	4.837^*	3.786^*	3.891^*	3.964^*	4.189^*
LogEarn	0.040		0.061	−0.031		−0.011
LogBV	0.299^*	0.319^*	0.424^*	0.409^*	0.454^*	0.452^*
LogCOMPACC		0.092^*			0.099^*
LogCF		0.069^*			0.070^*
LogGrowth			0.905^*			0.432^*
INDY	−0.063^*	−0.069^*	−0.055^*	−0.066^*	−0.068^*	−0.058^*

Note(s): ^*indicates significance at 0.05 level

Source(s): Authors’ own work