(ROE)

(ROA)

(Profit)

(ROE)

(ROA)

(Profit)

VARIABLES

ATET

ATET

ATET

ATU

ATU

ATU

SM adoption

0.143**

0.217**

71.92**

0.105*

0.162*

57.074

(0.00394)

(0.00371)

(7.521)

(0.004)

(0.001)

(4.79)