Table 6 Robustness checks (main regression results).

From: Unraveling the impact of social media on accounting information disclosure: does government supervision matter?

Variable

Model

①

②

③

④

⑤

⑥

AID

AID

AID

AID

AID

AID

Ln(1+Media)

0.3620** (0.008)

  

1.0253** (0.035)

  

Ln(1+Media) × GOV

   

0.1832** (0.156)

  

Ln(1+Media1)

 

0.2772** (0.039)

  

0.8316** (0.080)

 

Ln(1+Media1) × GOV

    

0.1536** (0.223)

 

Ln(1+Media2)

  

0.3374** (0.007)

  

1.0407** (0.018)

Ln(1+Media2) × GOV

     

0.1924** (0.097)

Controls

Control

Control

Control

Control

Control

Control

YEAR/INDUST

Control

Control

Control

Control

Control

Control

R2

0.218

0.217

0.211

0.219

0.221

0.212

N

4834

4834

4834

4834

4834

4834

  1. *** p < 0.01, ** p < 0.05, * p < 0.1
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