VARIABLES

COD

Score

0.013^**

(1.97)

TAT

0.091^***

(2.84)

SIZE

−0.103^***

(−4.53)

ROA

0.474^***

(4.71)

Tobinq

−0.005

(−0.95)

CR

0.000

(0.05)

Growth

0.034^*

(1.75)

Year

Control

Constant

2.592^***

Observations

(4.79)

2,604