Table XIV

Model coefficients for Equation (4)

ModelUnstandardized coefficientsStandardized coefficients
BSEβTSig.
1(Constant)−1.2110.707 −1.7130.088
 CFO−1.2440.000−0.304−4.8660.000***
 FMS−0.0140.070−0.013−0.1970.844
 CEO duality1.2900.6230.1362.0700.040**

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

Source: SPSS Ver. 23

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