Top10

0.168***

0.169***

5.177

5.209

Opinion

0.0751***

0.0757***

4.589

4.622

Big4

0.156***

0.155***

5.123

5.088

Constant

6.055***

6.018***

38.93

38.52

Year

Yes

Yes

Industry

Yes

Yes

R-squared

0.538

0.538

Observations

13,978

13,978