Variable | Coefficient | T value | P value |
POLICY | 0.0170 | 6.5103*** | 0.0000 |
TIME | 0.0020 | 0.9015 | 0.3674 |
DID | −0.0102 | −2.7862*** | 0.0054 |
TOP1 | −0.0742 | −9.2226*** | 0.0000 |
TOP10 | −0.0834 | −9.7612*** | 0.0000 |
CIR | 0.0207 | 4.7869*** | 0.0000 |
SIZE | 0.0427 | 145.1948*** | 0.0000 |
NDTS | 0.3757 | 10.3506*** | 0.0000 |
LIQ | 0.0024 | 12.2383*** | 0.0000 |
CAS | −0.0145 | −13.9847*** | 0.0000 |
ROA | 0.0151 | 5.2160*** | 0.0000 |
ASS | 0.0533 | 5.4568*** | 0.0000 |
TAX | −0.0003 | −2.0812** | 0.0375 |