An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011
Table 6
Regression results of the panel data models with ICQ.
Model ()
Model ()
Independent Variables
Coefficient
Independent variables
Coefficient
−0.002 (−0.106)
18.781** (2.595)
0.031* (1.906)
−1.789** (−2.350)
−0.919*** (−60.315)
−0.446 (−0.555)
0.544*** (33.203)
−3.057 (−0.441)
−0.019* (−1.736)
−0.599 (−0.935)
−0.159*** (−2.714)
3.758** (2.078)
0.182*** (4.621)
−0.791 (−0.422)
−2.926*** (−63.551)
7.527 (0.615)
0.105 (1.603)
−0.961 (−0.498)
−0.082*** (−3.068)
3.978** (2.976)
0.007*** (4.822)
−1.880** (−2.939)
0.852
0.830
Denote significant differences at the 10 percent, 5 percent, and 1 percent levels.