Table VIII Model coefficients for...

Table VIII

Model coefficients for Equation (2)

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−2.340	1.065		−2.197	0.029
	CFO	−1.303E-11	0.000	−0.319	−5.079	0.000***
	FMS	0.017	0.066	0.016	0.255	0.799
	BC	3.822	1.868	0.129	2.046	0.042**

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−2.340	1.065		−2.197	0.029
	CFO	−1.303E-11	0.000	−0.319	−5.079	0.000***
	FMS	0.017	0.066	0.016	0.255	0.799
	BC	3.822	1.868	0.129	2.046	0.042**

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

Source: SPSS Ver. 23

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