Audit_Fee

R&D

0.0021**

(2.32)

R&D_Z

0.0035***

(3.53)

R&D_F

−0.0005

(−0.70)

Size

0.3166***

0.3154***

(22.51)

(22.45)

Lev

0.0184

0.0176

(0.43)

(0.41)

OtherRev

0.4673***

0.4647***

(2.87)

(2.85)

Turnover

0.2719***

0.2698***

(2.62)

(2.60)

CashFlow

0.0613

0.0615