Table V Model coefficients for Equation...

Table V

Model coefficients for Equation (1)

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−5.446	1.999		−2.725	0.007
	CFO	−1.362	0.000	−0.333	−5.287	0.000***
	FMS	−0.003	0.067	−0.003	−0.048	0.962
	BS	5.537	2.165	0.165	2.558	0.011**

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−5.446	1.999		−2.725	0.007
	CFO	−1.362	0.000	−0.333	−5.287	0.000***
	FMS	−0.003	0.067	−0.003	−0.048	0.962
	BS	5.537	2.165	0.165	2.558	0.011**

Notes: ^aDependent variable: earnings quality. **p<0.05; ***p<0.01

Source: SPSS Ver. 23

Sharing Unavailable