Đối với các công ty có thời gian công bố BCTC trễ

Một phần của tài liệu Thông tin tài chính tác động đến suất sinh lời chứng khoán của các công ty niêm yết tại thị trường chứng khoán Việt Nam‖ (Trang 189 - 195)

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue Source SS df MS Number of obs = 1081

F( 7, 1073) = 11.30 Prob > F = 0.0000 R-squared = 0.1337 Adj R-squared = 0.1308 Root MSE = .63264 Model 32.0926972 7 5.36265735

Residual 918.900118 1073 .402062056 Total 850.377718 1080 .414340179

_cons .2836458 .0507544 5.59 0.000 .1841158 .3831758 late_negue_ue -.0000172 .0000264 -0.65 0.514 -.0000689 .0000345 late_negue -.013942 .0610187 -0.23 0.819 -.1336005 .1057165 negue_ue 5.21e-06 .0000113 0.46 0.645 -.0000169 .0000274 late_ue .0000246 .0000177 1.39 0.166 -.0000102 .0000593 neg_ue -.0944002 .038116 -2.48 0.013 -.1691462 -.0196543 late_dum -.1816656 .0423858 -4.29 0.000 -.2647847 -.0985465 ue .0972429 .0475137 2.05 0.041 .004068 .1904178 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 950.992815 2272 .418570781 Root MSE = .63694 Adj R-squared = 0.0308 Residual 918.900118 2265 .405695416 R-squared = 0.0337 Model 32.0926972 7 4.58467103 Prob > F = 0.0000 F( 7, 2265) = 11.30 Source SS df MS Number of obs = 2273 . reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue

Basic material

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum1==1 Source SS df MS Number of obs = 131

F( 7, 123) = 2.40 Prob > F = 0.0225 R-squared = 0.1777 Adj R-squared = 0.1453 Root MSE = .63264 Model 6.71464341 7 .959234772

Residual 79.6475888 123 .40023914 Total 86.3622322 130 .419234137

25

_cons .4155394 .1976477 2.10 0.037 .0257867 .8052921 late_negue_ue .0000122 .0000947 0.13 0.897 -.0001746 .0001991 late_negue .1431681 .2241476 0.64 0.524 -.2988412 .5851775 negue_ue -.0000145 .0000641 -0.23 0.822 -.0001409 .000112 late_ue .0000246 .0000485 0.51 0.613 -.0000712 .0001203 neg_ue -.0562427 .1508007 -0.37 0.710 -.3536152 .2411298 late_dum -.4153234 .1467609 -2.83 0.005 -.7047295 -.1259173 ue -.019205 .1872374 -0.10 0.918 -.3884291 .3500191 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 86.3622322 206 .419234137 Root MSE = .63264 Adj R-squared = 0.0453 Residual 79.6475888 199 .40023914 R-squared = 0.0777 Model 6.71464341 7 .959234772 Prob > F = 0.0225 F( 7, 199) = 2.40 Source SS df MS Number of obs = 207

Comsumer Goods

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum2==1 Source SS df MS Number of obs = 153

F( 7, 145) = 11.49 Prob > F = 0.0000 R-squared = 0.1343 Adj R-squared = 0.1313 Root MSE = .63676 Model 32.607639 7 4.65825198

Residual 918.385051 145 .405468014 Total 950.992815 152 .418570781

_cons 1.42407 .6385296 2.23 0.026 .1719055 2.676234 late_negue_ue 7.40e-06 .0000195 0.38 0.704 -.0000309 .0000457 late_negue -.0409839 .0582266 -0.70 0.482 -.1551669 .0731991 negue_ue 5.21e-06 .0000113 0.46 0.645 -.0000169 .0000274 late_ue -1.139114 .6372669 -1.79 0.074 -2.388802 .1105743 neg_ue -1.231792 .6374222 -1.93 0.053 -2.481784 .018201 late_dum -.1546776 .0382871 -4.04 0.000 -.229759 -.0795962 ue .0939303 .0474562 1.98 0.048 .0008681 .1869925 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 950.992815 2272 .418570781 Root MSE = .63676 Adj R-squared = 0.0313 Residual 918.385051 2265 .405468014 R-squared = 0.0343 Model 32.6077639 7 4.65825198 Prob > F = 0.0000 F( 7, 2265) = 11.49 Source SS df MS Number of obs = 2273

Comsumer Services

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum3==1 Source SS df MS Number of obs = 72

F( 7, 64) = 24.82 Prob > F = 0.0000 R-squared = 0.1712 Adj R-squared = 0.1684 Root MSE = .62446 Model 67.7530509 7 9.67900728

Residual 883.239764 64 .389951331 Total 950.992815 71 .418570781

caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

ue .1052217 .0465394 2.26 0.024 .139574 .196486 late_dum -.5357523 .0548616 -9.77 0.000 -.6433366 -.4281679 neg_ue -.4597795 .0528946 -8.69 0.000 -.5635065 -.3560525 late_ue .0000168 .0000129 1.31 0.190 -8.37e-06 .000042 negue_ue 2.01e-06 .00001 0.20 0.841 -0.000176 .0000216 late_negue .3512446 .0706394 4.97 0.000 .2227199 .4897692 late_negue_ue -5.516077 .0537877 -9.59 0.000 -.621086 -.4101293 _cons .6383604 .0618898 10.31 0.000 .5169938 .759727

Health Care

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum4==1 Source SS df MS Number of obs = 32

F( 7, 24) = 6.33 Prob > F = 0.0000 R-squared = 0.1394 Adj R-squared = 0.1332 Root MSE = .6687 Model 19.8005662 7 2.82865232

Residual 482.932038 24 .447159294 Total 502.732604 31 .462495496

_cons .344731 .0754183 4.57 0.000 .196748 .4927141 late_negue_ue -.0000468 .0000547 -0.86 0.392 -.0001541 .0000605 late_negue .0511817 .099013 0.52 0.605 -.143098 .2454613 negue_ue 6.17e-06 .0000332 0.19 0.852 -.0000589 .0000712 late_ue .0000532 .0000324 1.64 0.100 -.0000103 .0001167 neg_ue -.1771092 .0628947 -2.82 0.005 -.3005187 -.0536996 late_dum -.2133198 .0664939 -3.21 0.001 -.3437916 -.082848 ue .0864294 .0708728 1.22 0.223 -.0526347 .2254935 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 502.732604 1087 .462495496 Root MSE = .6687 Adj R-squared = 0.0332 Residual 482.932038 1080 .447159294 R-squared = 0.0394 Model 19.8005662 7 2.82865232 Prob > F = 0.0000 F( 7, 1080) = 6.33 Source SS df MS Number of obs = 1088

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum6==1

Insdustrials

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum5==1 Source SS df MS Number of obs = 595

F( 7, 594) = 2.18 Prob > F = 0.0402 R-squared = 0.1089 Adj R-squared = 0.0590 Root MSE = .51693 Model 4.08025247 7 .582893209

Residual 33.4027238 587 .26722179 Total 37.4829762 594 .283961941

_cons .2120099 .170814 1.24 0.217 -.1260523 .550072 late_negue_ue -.0000247 .0001746 -0.14 0.888 -.0003704 .0003209 late_negue .0568245 .2190846 0.26 0.796 -.3767711 .4904201 negue_ue -.0001096 .0001332 -0.82 0.412 -.0003733 .0001541 late_ue .0001216 .0001095 1.11 0.269 -.0000951 .0003383 neg_ue -.1426556 .1531886 -0.93 0.354 -.4458349 .1605236 late_dum -.3063193 .1573064 -1.95 0.054 -.6176483 .0050096 ue .1936446 .1532666 1.26 0.209 -.109689 .4969783 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 37.4829762 132 .283961941 Root MSE = .51693 Adj R-squared = 0.0590 Residual 33.4027238 125 .26722179 R-squared = 0.1089 Model 4.08025247 7 .582893209 Prob > F = 0.0402 F( 7, 125) = 2.18 Source SS df MS Number of obs = 133

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum3==1

Oil & Gas

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum6==1 Source SS df MS Number of obs = 23

F( 7, 15) = 2.67 Prob > F = 0.6951 R-squared = 0.0965 Adj R-squared = 0.0473 Root MSE = .58775 Model 1.62304264 7 .231863235

Residual 15.1996892 15 .345447483 Total 86.3622322 22 .329857488

_cons .3113431 .3158456 0.99 0.330 -.3252019 .9478882 late_negue_ue .0004547 .0003107 1.46 0.150 -.0001714 .0010808 late_negue .433406 .4530977 0.96 0.344 -.4797525 1.346564 negue_ue -.000092 .0001006 -0.91 0.366 -.0002948 .0001109 late_ue -.000114 .0002586 -0.44 0.662 -.0006352 .0004073 neg_ue -.2503788 .260166 -0.96 0.341 -.7747089 .2739513 late_dum .1225533 .313602 0.39 0.698 -.5094701 .7545767 ue .0194882 .319685 0.06 0.952 -.6247945 .663771 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 16.8227319 51 .329857488 Root MSE = .58775 Adj R-squared = -0.0473 Residual 15.1996892 44 .345447483 R-squared = 0.0965 Model 1.62304264 7 .231863235 Prob > F = 0.6951 F( 7, 44) = 0.67 Source SS df MS Number of obs = 52

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum8==1

Technology

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum7==1 Source SS df MS Number of obs = 28

F( 7, 20) = 0.77 Prob > F = 0.6127 R-squared = 0.1308 Adj R-squared = 0.0382 Root MSE = .60324 Model 1.197217826 7 .281739752

Residual 13.1002913 20 .363892981 Total 15.0724696 27 .350522549

_cons .114789 .2740851 0.42 0.678 -.4410813 .6706594 late_negue_ue .0012755 .0020148 0.63 0.531 -.0028106 .0053616 late_negue -.0826998 .6030855 -0.14 0.892 -1.305814 1.140414 negue_ue -.0001429 .0003168 -0.45 0.655 -.0007855 .0004997 late_ue -.0008866 .0019675 -0.45 0.655 -.004877 .0031038 neg_ue .1246468 .4089105 0.30 0.762 -.7046622 .9539558 late_dum .0291476 .4062934 0.07 0.943 -.7948536 .8531488 ue .0637819 .2602245 0.25 0.808 -.4639779 .5915417 caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

Total 15.0724696 43 .350522549 Root MSE = .60324 Adj R-squared = -0.0382 Residual 13.1002913 36 .363896981 R-squared = 0.1308 Model 1.97217826 7 .281739752 Prob > F = 0.6127 F( 7, 36) = 0.77 Source SS df MS Number of obs = 44

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum9==1

Other

. reg caar ue late_dum neg_ue late_ue negue_ue late_negue late_negue_ue if industry_dum8==1 Source SS df MS Number of obs = 47

F( 7, 39) = 11.24 Prob > F = 0.0000 R-squared = 0.1336 Adj R-squared = 0.1306 Root MSE = .637 Model 31.938817 7 4.56269684

Residual 919.053937 39 .4054763328 Total 950.992815 46 .418570781

caar Coef. Std. Err. t P>|t| [95% Conf. Interval]

ue .0954791 .0474802 2.01 0.044 .0023699 .1885884 late_dum -.1743159 .0406918 -4.28 0.000 -.2341131 -.0945188 neg_ue -.099348 .0385147 -2.58 0.010 -.1748758 -.0238202 late_ue .0000158 .0000139 1.13 0.257 -.0000115 .0000431 negue_ue 3.88e-06 .0000133 0.29 0.770 -.0000221 .0000299 late_negue -.0095812 .0612936 -0.16 0.876 -.1297788 .1106163 late_negue_ue -2.32e-06 .0000108 -0.22 0.830 -.0000234 .0000188 _cons .286942 .0514885 5.57 0.000 .1859723 .3876116

Một phần của tài liệu Thông tin tài chính tác động đến suất sinh lời chứng khoán của các công ty niêm yết tại thị trường chứng khoán Việt Nam‖ (Trang 189 - 195)

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