Variables | Coefficient | ABSJONESDA Std. error | t-Statistic | Prob. |
INDEP | −0.724*** | 0.0261 | −2.77 | 0.006 |
FAMILY | 0.0203 | 0.0522 | 0.39 | 0.697 |
FEMALE | −0.0235 | 0.0411 | −0.57 | 0.567 |
FOREIGN | −0.0174 | 0.0351 | −0.50 | 0.620 |
DUALITY | −0.0344*** | 0.0100 | −3.43 | 0.001 |
BIG4 | 0.2471 | 0.0153 | 1.61 | 0.109 |
LEV | 0.0250 | 0.0161 | 1.55 | 0.123 |
ROA | −0.1363*** | 0.0424 | −3.21 | 0.001 |
SIZE | −0.0082 | 0.0118 | −0.70 | 0.485 |
Constant | 0.973 | 0.0615 | 1.58 | 0.115 |
Observations | 503 |
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R-Squared | 0.101 |
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Fixed effects | YES |
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