|
| (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 |