Table 5 Model 1 coefficients and summary... | Emerald Publishing

Table 5

Model 1 coefficients and summary

Model		Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model		B	Std. Error	Beta	t	Sig.	Tolerance	VIF
1	(Constant)	−10.528	5.594	–	−1.882	0.064	–	–
	ESG	−0.115	0.042	−0.557	−2.543	0.039	0.421	2.378
	Profitability	−0.050	0.060	−0.171	−1.193	0.231	0.780	1.282
	Leverage	−2.506	3.759	−0.120	−1.198	0.234	0.754	1.326
	Size	1.152	0.482	0.577	2.368	0.038	0.375	2.666
	Growth	0.597	0.677	0.141	1.297	0.205	0.600	1.665
Dependent Variable: Beneish M-Score

Model		Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model		B	Std. Error	Beta	t	Sig.	Tolerance	VIF
1	(Constant)	−10.528	5.594	–	−1.882	0.064	–	–
	ESG	−0.115	0.042	−0.557	−2.543	0.039	0.421	2.378
	Profitability	−0.050	0.060	−0.171	−1.193	0.231	0.780	1.282
	Leverage	−2.506	3.759	−0.120	−1.198	0.234	0.754	1.326
	Size	1.152	0.482	0.577	2.368	0.038	0.375	2.666
	Growth	0.597	0.677	0.141	1.297	0.205	0.600	1.665
Dependent Variable: Beneish M-Score

Model	R	R square	Adjusted R square	Std. Error of the estimate
1	0.650^a	0.423	0.324	1.480

Note(s):

a

Predictors: (constant), ESG, profitability, leverage, size and growth