Variables

Model (1)

Model (2)

Coefficient

T value

Coefficient

T value

Big4

0.684^***

31.91

−0.352

−0.79

Cor

−0.218^***

−10.65

Big4^*Cor

0.213^**

2.35

Size

0.304^***

72.42

0.297^***

70.78

Lev

0.059^***

3.06

0.084^***

4.39

Rec

0.123^***

2.88

0.075^*

1.76

Inv

−0.072^***

−2.56

−0.073^***

−2.66

EPS

−0.010

0.96

0.010^***

0.99

Opinion_lag

−0.197^***

−9.02

−0.180^***

−8.30

Intercept

6.820^***

81.81

7.999

57.87

Adj R²

0.571

0.577