|
| 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 |