Figure 3
The horizontal axis is labeled “p c c” and ranges from negative 1.0 to 0.8 in increments of 0.2. A vertical reference line appears at p c c equals 0. The vertical axis is labeled “Degree of Freedom” and ranges from 0 to 15000 in increments of 5000. Most points cluster near p c c values between negative 0.3 and 0.3 and Degree of Freedom values below 1000. Several points extend upward between approximately 2000 and 5000 near p c c values close to zero. A single point appears near approximately 13000 at a p c c value slightly above 0.1. Additional scattered points appear between negative 0.9 and negative 0.5 at low Degree of Freedom values, and between 0.4 and 0.8 at low Degree of Freedom values. All numerical values are approximated.Effect of accounting variables on synergies. Source: Authors’ estimation