Table X

ANOVA output for H3

ModelSum of squaresdfMean squareFSig.
1Regression430.3573143.45211.0030.000b
 Residual2,985.47622913.037  
 Total3,415.834232   

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

Source: SPSS Ver. 23

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