Recvinv | −0.0129 | 39.2783 | 20.4107 | 1.7136 | 1.5748 | 0.0039 | 0.0017 | 0.5832*** |
| (−0.18) | (0.77) | (1.33) | (0.32) | (0.83) | (0.44) | (0.55) | (9.88) |
Other rec | 1.4424*** | 1062.5833*** | 131.4756* | 115.6347*** | 22.3656** | 0.1533*** | 0.0178 | −0.3940 |
| (3.16) | (3.52) | (1.65) | (3.58) | (2.14) | (3.08) | (1.19) | (−1.27) |
Size | 0.1032*** | 72.3635*** | 7.0015*** | 5.0360*** | 0.1568 | 0.0061*** | −0.0008* | 0.0244*** |
| (8.81) | (8.85) | (2.81) | (5.83) | (0.50) | (4.32) | (−1.70) | (2.67) |
Growth | 0.0771*** | 65.1923*** | 10.0153** | 4.6185*** | 0.5411 | 0.0046* | −0.0007 | 0.0195 |
| (3.41) | (4.20) | (2.00) | (2.82) | (0.87) | (1.70) | (−0.72) | (1.09) |
Loss | 0.0149 | 52.0254 | 16.6948* | 6.1877* | 2.8146** | 0.0038 | 0.0022 | −0.0644* |
| (0.33) | (1.64) | (1.90) | (1.93) | (2.50) | (0.71) | (1.29) | (−1.85) |
Age | −0.0029** | −1.5398 | 0.1616 | −0.0412 | 0.0594 | −0.0001 | 0.0001 | −0.0069*** |
| (−1.97) | (−1.51) | (0.54) | (−0.38) | (1.55) | (−0.72) | (1.21) | (−5.90) |
Cfo | −0.3896** | −214.7409* | 8.9526 | −28.5658** | −4.7432 | −0.0512*** | −0.0084 | 0.3966*** |
| (−2.34) | (−1.90) | (0.28) | (−2.48) | (−1.20) | (−2.66) | (−1.29) | (3.21) |
Audit type | 0.0153 | 45.1232 | 12.6762 | 7.2002 | 2.6913* | 0.0079 | 0.0034 | −0.0225 |
| (0.22) | (1.02) | (1.17) | (1.64) | (1.95) | (1.08) | (1.43) | (−0.53) |
Constant | −0.2332 | −575.7194** | 356.8697*** | −2.6762 | 52.4459*** | 0.0821** | 0.1248*** | 1.3763*** |
| (−0.73) | (−2.56) | (5.28) | (−0.11) | (5.73) | (2.04) | (8.79) | (4.98) |
Industry year | Yes Yes | Yes Yes | Yes Yes | Yes Yes | Yes Yes | Yes Yes | Yes Yes | Yes Yes |
N | 5655 | 5655 | 5655 | 5655 | 5655 | 5655 | 5655 | 5655 |
R-sq | 0.1140 | 0.1266 | 0.0802 | 0.1127 | 0.0876 | 0.0996 | 0.0888 | 0.3633 |