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we perform the Hausman test (Gujarati, 2003) as follows. First, we obtain the error term (ύ) from an estimate of audit committee cash compensation regression (ACCASH) that includes the following determinants: firm size (LNTA), leverage (LEV), return on assets (ROA), market‐to‐book ratio (MKTBOOK), litigation risk (LITRISK), sales growth in industry (INDSAL), inside ownership (INSIDER), CEO power (CEOPOWER), accounting expertise on the audit committee (ACEXPERT), audit committee meetings (ACMEET), audit committee multiple‐directorships (ACBUSY), and industry fixed effects. Next, we include the obtained error term (ύ) in all our main regressions to determine if it is significant. A significant ύ will indicate that the propensity to beat earnings by a large margin and audit committee cash compensation is endogenous. In all of our primary and additional tests, the error term (ύ) is not significant (p > .10). As there is no evidence of endogeneity between our test and dependent variables, we can proceed to estimate and present single multivariate regression results
thanks in advance.
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