| (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) |