Table VIII. Multi regression Variables... | Emerald Publishing

Table VIII.

Multi regression

Variables	Beta	t-test	Significance
Total assets	0.197	3.068	0.002^***
Leverage	0.138	2.177	0.031^**
Age	−0.153	−2.352	0.020^**
Institutional ownership	−0.074	−1.121	0.263
SSB independence	−0.164	−3.549	0.013^**
SSB frequency of meetings	−0.189	−5.004	0.086^*
Big4	−0.083	−1.286	0.200
R²	0.314
F	4.280
Sig (F)	0.000

Variables	Beta	t-test	Significance
Total assets	0.197	3.068	0.002^***
Leverage	0.138	2.177	0.031^**
Age	−0.153	−2.352	0.020^**
Institutional ownership	−0.074	−1.121	0.263
SSB independence	−0.164	−3.549	0.013^**
SSB frequency of meetings	−0.189	−5.004	0.086^*
Big4	−0.083	−1.286	0.200
R²	0.314
F	4.280
Sig (F)	0.000

Notes:

*

Significant at 10%;

**

Significant at 5%;

***

Significant at 1%