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FINANCIAL ECONOMICS

The impact of managerial ownership on audit fees: Evidence from Portugal and Spain

Article: 2163078 | Received 28 Jun 2022, Accepted 21 Dec 2022, Published online: 31 Dec 2022

Figures & data

Table 1. Sample selection criteria during the years 2010–2021

Table 2. Summary of descriptive statistics

Table 3. Pearson correlation coefficients matrix

Table 4. Variation inflation factors (VIF)

Table 5. Linear regression results (With MANAG_OWN)

Table 6. Curvilinear quadratic regression results (With MANAG_OWN and MANAG_OWN2)

Table 7. Piecewise Regression Results (With MANAG_OWN_Low, MANAG_OWN_Medium and MANAG_OWN_High)

Table 8. Regressions results—Alterative entrenchment regions

Table 9. Regression Results—Cubic specification

Table 10. 2SLS regressions results