Table 4 Multivariate regression results... | Emerald Publishing

Table 4

Multivariate regression results

Variable	Coefficient	t-statistic	Sig
SIZE	−3.06	−2.49	0.00*
PROF	−2.21	−1.98	0.03*
LVR	4.01	3.32	0.01*
INIST	−2.69	1.69	0.08
AUSIZE	−3.264	−4.59	0.00*
AUOPINION	−2.968	6.35	0.00*
IFRS	5.019	3.89	0.09
Observations 268
Companies 67
R-squared 0.2481
F-statistic 3.26*

Variable	Coefficient	t-statistic	Sig
SIZE	−3.06	−2.49	0.00*
PROF	−2.21	−1.98	0.03*
LVR	4.01	3.32	0.01*
INIST	−2.69	1.69	0.08
AUSIZE	−3.264	−4.59	0.00*
AUOPINION	−2.968	6.35	0.00*
IFRS	5.019	3.89	0.09
Observations 268
Companies 67
R-squared 0.2481
F-statistic 3.26*

Note(s): *Represents significant at p ≤ 0.05