Variables | Model 1 ACC | Model 2 ACC |
CFO | −0.9230*** | −0.3184*** |
| (−36.81) | (−6.12) |
DCFO | −0.0462*** | −0.1962*** |
| (−10.69) | (−6.06) |
CFO * DCFO | −0.1690*** | −0.8556*** |
| (−4.76) | (−9.79) |
SD |
| −0.0055*** |
|
| (−10.65) |
SD * CFO |
| 0.0279*** |
|
| (15.37) |
SD * DCFO |
| 0.0040*** |
|
| (4.89) |
SD * CFO * DCFO |
| −0.0319*** |
|
| (−8.18) |
SIZE |
| 0.0171*** |
|
| (19.82) |
SIZE * CFO |
| −0.0053* |
|
| (−2.40) |
SIZE * DCFO |
| 0.0090*** |
|
| (6.21) |
SIZE * CFO * DCFO |
| 0.0083* |
|
| (2.37) |
LEV |
| −0.0585*** |
|
| (−11.98) |
LEV * CFO |
| −0.7399*** |
|
| (−30.99) |