Table VII ANOVA output for H2 Model Sum...

Table VII

ANOVA output for H2

Model		Sum of squares	df	Mean square	F	Sig.
1	Regression	376.296	3	125.432	9.450	0.000^b
	Residual	3,039.538	229	13.273
	Total	3,415.834	232

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

Source: SPSS Ver. 23

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