ABSDA

AcronymDefinition
ABSDAAtlantic Building Supply Dealers Association (Dieppe, New Brunswick, Canada)
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ABSDA = [[beta].sub.0] + [[beta].sub.1] ACBAE + [[beta].sub.3] BIND + [[beta].sub.4] BSIZE + [[beta].sub.5] BMEET + [[beta].sub.6] ACIND + [[beta].sub.7] ACSIZE + [[beta].sub.8] ACMEET + [[beta].sub.9] OWNC + [[beta].sub.10] BIG4 + [[beta].sub.11] FSIZE + [[beta].sub.12] LEV + [[beta].sub.13] ROA + [epsilon] (8)
Regarding the other models used in previous studies, the mean value of ABSDA1 in this study is lower than ABSDA by using the Jones Model by Bumamin et al.
Similarly, the significantly positive influence of ACCAE on ABSDA1 and ABSDA2 is consistent with Al-Rassas & Kamardin (2015), who found a significantly positive relationship between AC chairman who is a senior or former audit partner and ABSDA by using the MJM by Dechow et al.