In particular, the (untabulated) coefficient estimates on the AC interaction term are negative and significant at p < 0.10 in both the PTI and EBIT regressions for all three deviation samples with one exception—the coefficient estimate is marginally insignificant (p = 0.105) in the EBIT regression for the 2 percent sample. The untabulated coefficient estimates on the PC interaction term are insignificant (positive and significant at p