Table 3 The regression formulation model... | Emerald Publishing

Table 3

The regression formulation model

The independent variables	Future market value based on equity		Future market value based on earnings
Description	Unstandardized coefficient	Sig one tail	Unstandardized coefficient	Sig one tail
1. Constant	−0.005	0.467	−0.121	0.189
The dependent variables
2. Innate Accruals Quality	0.058	0.012	0.225	0.009
3. Dividend Pay Out	0.107	0.006	0.336	0.001
4. Innate Accruals Quality X DPR	0.208	0.010	0.810	0.017
The control variables
5. Log Total Asset	0.006	0.014	0.027	0.011
6. Growth Sales	0.027	0.007	0.021	0.003
7. Risk	−0.129	0.001	−0.243	0.016
F Value	4.123		4.399
Significant	0.000		0.000
F Table	0.504		0.504
Adjusted R Square	0.109		0.118

The independent variables	Future market value based on equity		Future market value based on earnings
Description	Unstandardized coefficient	Sig one tail	Unstandardized coefficient	Sig one tail
1. Constant	−0.005	0.467	−0.121	0.189
The dependent variables
2. Innate Accruals Quality	0.058	0.012	0.225	0.009
3. Dividend Pay Out	0.107	0.006	0.336	0.001
4. Innate Accruals Quality X DPR	0.208	0.010	0.810	0.017
The control variables
5. Log Total Asset	0.006	0.014	0.027	0.011
6. Growth Sales	0.027	0.007	0.021	0.003
7. Risk	−0.129	0.001	−0.243	0.016
F Value	4.123		4.399
Significant	0.000		0.000
F Table	0.504		0.504
Adjusted R Square	0.109		0.118