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)