| Incongruence FSCORE | Congruence FSCORE | ||
H.AG Manipulators | H.AG Non- Manipulators | H.AG Manipulators | H.AG Non- Manipulators | |
AG | −0.10*** | −0.05** | −0.03 | 0.02 |
(−5.44) | (−2.26) | (−1.48) | (0.37) | |
ln(SZ) | 0.01*** | 0.01* | 0.01** | 0.01* |
(2.96) | (1.97) | (2.40) | (1.99) | |
ln(BM) | 0.02 | 0.02 | 0.01 | 0.02 |
(1.59) | (1.00) | (1.11) | (1.79) |