| Eff_value |
Audit_dummy | 0.021*** |
(3.56) | |
EPS | 0.054*** |
(9.82) | |
LEV | 0.229*** |
(9.86) | |
Cash | −0.007* |
(−1.72) | |
SBS | 0.014*** |
(2.85) | |
Id | 0.000 |
(0.03) | |
_cons | 0.174*** |
(0.000) | |
N | 2969 |
industry | Yes |
year | Yes |
R2 | 0.300 |