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. 2019 Apr 9;26(4):719–757. doi: 10.1007/s10797-019-09536-x

Table 13.

Robustness tests, 2002–2012

Variables Specification
(1a) (1b) (1c) (2a) (2b) (2c)
OWN = LargeOwn OWN = MajOwn OWN = WhollyOwn OWN = LargeOwn OWN = MajOwn OWN = WhollyOwn
NTBDPayout

− 0.0915

(0.1128)

0.0006

(0.0714)

0.0180

(0.0588)

− 0.1395

(0.0939)

− 0.0578

(0.0574)

0.0085

(0.0464)

OWN

− 0.0119

(0.0189)

− 0.0205

(0.0137)

− 0.0073

(0.0158)

− 0.0270*

(0.0161)

− 0.0368***

(0.0123)

− 0.0416***

(0.0150)

NTBDPayout·OWN

0.2635**

(0.1183)

0.2305***

(0.0851)

0.3609***

(0.0977)

0.3522***

(0.0992)

0.3282***

(0.0817)

0.4526***

(0.0952)

Firm-controls Yes Yes Yes Yes Yes Yes
Country-controls Yes Yes Yes Yes Yes Yes
Firm-FE Yes Yes Yes Yes Yes Yes
Year-FE Yes Yes Yes Yes Yes Yes
N 28,634 28,634 28,634 22,859 22,859 22,859
R 2 0.7248 0.7247 0.7248 0.5762 0.5761 0.5762
Combined effect (= NTBDPayout + NTBDPayout·OWN) 0.3178 0.4489 0.6183 0.3269 0.4456 0.6132

This table shows regression results for two further robustness tests. In specification (1) we exclude all firm-years for which the increase in shareholder funds from t − 1 to t is larger than the observed profit in t. In specification (2) we exclude all firms from Russia. In all regressions, firm-level as well as country-level control variables from Table 7 as well as firm- and year-fixed effects are included, but not reported. Robust standard errors, clustered at country-level, are presented in parentheses

***, **, and * indicate statistical significance at the 1%, 5%, and 10% levels, respectively