Table 6 Model 2 coefficients and summary... | Emerald Publishing

Table 6

Model 2 coefficients and summary

Model		Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model		B	Std. Error	Beta	t	Sig.	Tolerance	VIF
2	(Constant)	−9.792	5.212	–	−1.886	0.067
	ENV	−0.035	0.035	−0.239	−1.288	0.214	0.282	3.549
	SOC	−0.136	0.057	−0.740	−2.719	0.022	0.351	2.846
	GOV	−0.086	0.041	−0.408	−2.087	0.027	0.820	1.219
	Profitability	0.071	0.053	0.140	1.320	0.196	0.757	1.321
	Leverage	−1.787	3.191	−0.118	−0.560	0.563	0.646	1.547
	Size	1.113	0.476	0.590	1.912	0.083	0.328	3.052
	Growth	2.497	1.199	0.343	2.069	0.049	0.600	1.667
Dependent Variable: Beneish M-Score

Model		Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model		B	Std. Error	Beta	t	Sig.	Tolerance	VIF
2	(Constant)	−9.792	5.212	–	−1.886	0.067
	ENV	−0.035	0.035	−0.239	−1.288	0.214	0.282	3.549
	SOC	−0.136	0.057	−0.740	−2.719	0.022	0.351	2.846
	GOV	−0.086	0.041	−0.408	−2.087	0.027	0.820	1.219
	Profitability	0.071	0.053	0.140	1.320	0.196	0.757	1.321
	Leverage	−1.787	3.191	−0.118	−0.560	0.563	0.646	1.547
	Size	1.113	0.476	0.590	1.912	0.083	0.328	3.052
	Growth	2.497	1.199	0.343	2.069	0.049	0.600	1.667
Dependent Variable: Beneish M-Score

Model	R	R square	Adjusted R square	Std. Error of the estimate
2	0.590^a	0.348	0.210	2.950

Note(s):

a

Predictors: (vonstant), ENV, SOC, GOV, profitability, leverage, size and growth