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