Table XI Model coefficients for Equation...

Table XI

Model coefficients for Equation (3)

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−1.391	0.693		−2.007	0.046
	CFO	−1.275	0.000	−0.312	−5.031	0.000***
	FMS	0.024	0.065	0.023	0.366	0.715
	PNED	−4.042	1.394	0.179	−2.900	0.004***

Model		Unstandardized coefficients		Standardized coefficients
		B	SE	β	T	Sig.
1	(Constant)	−1.391	0.693		−2.007	0.046
	CFO	−1.275	0.000	−0.312	−5.031	0.000***
	FMS	0.024	0.065	0.023	0.366	0.715
	PNED	−4.042	1.394	0.179	−2.900	0.004***

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

Source: SPSS Ver. 23

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