Spanish Actuarial Climate Index (SACI). We attempt to explain the former through the latter using regression and quantile …

, differentiating it from external engagements with other firms. Employing quantile regression, from a dataset encompassing 4449 … reporting at quantile 0.05 only, whereas lower quality is evident at quantiles 0.75, 0.90, and 0.95. Furthermore, the … quality of financial statements at quantile 0.10. These findings offer valuable insights into the complex interplay between …