Research Article
The Impact of Goodwill Recognition and Goodwill Impairment on the Increasing Holdings of Block Shareholders
Table 9
Robustness test: grouping samples.
| | Variables | Model 3 | | (1) SIQ | (2) SIQ |
| | GIQ | 0.0284 (0.054) | 0.0486 (0.024) | | ES | 0.0159 (0.059) | 0.0347 (0.040) | | OC | 0.0107 (0.032) | 0.0216 (0.029) | | BS | −0.0021 (0.679) | 0.0106 (0.115) | | PB | 0.0008 (0.276) | 0.0016 (0.275) | | LCD | −0.0200 (0.390) | −0.0397 (0.436) | | CCM | −0.0003 (0.885) | −0.0007 (0.866) | | Constant | −0.3263 (0.080) | −0.8138 (0.030) | | Year and industry | Included | Included | | Observations | 546 | 364 | | R-squared | 0.1294 | 0.3959 |
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Notes. statistics are in parentheses. , , and . |
