Variable

Coefficient

Std. Error

t-Statistic

Prob.

Intercept

3.546010***

0.209586

13.99765

0.0000

IPO

−1.249305***

0.345712

−3.677804

0.0003

LOG (1/Assets)

2.345665***

0.177060

16.47705

0.0000

LOG (Income)

0.115187***

0.007458

17.27745

0.0001

LOG (1/Assets)*IPO

−1.000103***

0.243705

−3.24883

0.0002

LOG (Income)*IPO

−0.034768***

0.010064

−4.551002

0.0000