| (1) | (2) |
absDA | absDA | |
Dig | −0.001*** | −0.001*** |
| (−4.570) | (−4.157) |
Size |
| 0.001** |
|
| (2.630) |
ROA |
| −0.009 |
|
| (−0.709) |
ROE |
| −0.090*** |
|
| (−14.576) |
REC |
| 0.042*** |
|
| (11.842) |
BM |
| −0.005*** |
|
| (−12.239) |
Big4 |
| −0.007*** |
|
| (−4.534) |
_cons | 0.057*** | 0.041*** |
| (17.695) | (4.861) |
N | 26913.000 | 26913.000 |
r2 | 0.021 | 0.079 |
ind | Yes | Yes |
year | Yes | Yes |