| CF | 0.416*** (0.033) | 0.416*** (0.033) | 0.413*** (0.033) | 
| SCF | 0.007 (0.013) | 0.007 (0.013) | 0.006 (0.013) | 
| CF * SCF | −0.353*** (0.081) | −0.353*** (0.081) | −0.347*** (0.081) | 
| Growth-T | 0.003** (0.001) | 
 | 
 | 
| Growth-S | 
 | 0.001 (0.001) | 
 | 
| Growth-Q | 
 | 
 | −0.195 (0.278) | 
| SIZE | 0.004*** (0.001) | 0.004*** (0.001) | 0.003*** (0.001) | 
| ΔSTD | 0.368*** (0.058) | 0.368*** (0.058) | 0.369*** (0.058) | 
| ΔSD | −0.003 (0.007) | −0.002 (0.007) | −0.002 (0.007) | 
| ΔNWC | 0.126*** (0.012) | 0.126*** (0.012) | 0.126*** (0.012) |