Table IV ANOVA output for H1 Model Sum...

Table IV

ANOVA output for H1

Model		Sum of squares	df	Mean square	F	Sig.
1	Regression	406.701	3	135.567	10.317	0.000^b
	Residual	3,009.132	229	13.140
	Total	3,415.834	232

Notes: ^aDependent variable: earnings quality; ^bpredictors: (Constant), BS, CFO, FMS

Source: SPSS Ver. 23

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