Local | Foreign | |||
---|---|---|---|---|
Accountant | Senior accountant | Accountant | Senior accountant | |
(1) | (2) | (3) | (4) | |
Malaysia | −0.017 | −0.048 | 0.081 | −0.124 |
(0.038) | (0.040) | (0.100) | (0.064)* | |
Singapore | −0.068 | −0.015 | 0.048 | −0.033 |
(0.036)* | (0.047) | (0.143) | (0.097) | |
Constant | 0.207 | 0.342 | 0.580 | 0.163 |
(0.118)* | (0.193)* | (0.425) | (0.187) | |
Controls | Yes | Yes | Yes | Yes |
N | 396 | 324 | 88 | 80 |
R 2 | 0.102 | 0.078 | 0.239 | 0.268 |