Table 8. Regression results Predicted... | Emerald Publishing

Table 8.

Regression results

	Predicted sign	Model A (Linear − LEAD TIME)		Model B (Logistic − LATE FILING)		Model C (Linear − LEAD TIME)		Model D (Logistic − LATE FILING)		Model E (Linear − LEAD TIME)
Variables		Beta	Significance	Beta	Significance	Beta	Significance	Beta	Significance	Beta	Significance
Constant		175.191	0.000***	−1.262	0.004**	170.738	0.000***	−3.024	0.001**	184.239	0.000***
AUDIT	− (H1a and H1b)	13.061	0.004**	0.064	0.803
BIG 4	− (H2a and H2b)					−16.035	0.001**	−1.113	0.012*
PROFITABILITY	+ (H3a) − (H3b)	−0.019	0.439	0.001	0.456	−0.139	0.009**	−0.006	0.187	0.012	0.680
ASSETS		−4.109	0.001**	−0.154	0.028*	−0.634	0.645	0.050	0.642	−7.706	0.000***
DEBT		17.278	0.004**	0.452	0.184	12.290	0.099	1.184	0.055	23.704	0.009**
MANUFACTURING		−9.132	0.252	−1.866	0.066	−5.293	0.568	−0.898	0.389	−12.280	0.322
MONTH		−4.356	0.256	−0.151	0.481	−5.562	0.242	−0.260	0.454	−2.903	0.611
PAGES		0.852	0.243	0.033	0.435	0.544	0.411	0.015	0.779	2.579	0.345
FIRM AGE		0.165	0.245	−0.010	0.286	0.195	0.203	0.003	0.823	0.127	0.604
Sample size		1000 (audited + unaudited firms)		1000 (audited + unaudited firms)		438 (audited firms)		438 (audited firms)		562 (unaudited firms)
Adjusted R²		0.022				0.031				0.027
F-statistics significance		0.000				0.006				0.002
Pseudo R²				0.036				0.071
Chi² significance				0.033				0.065

	Predicted sign	Model A(Linear − LEAD TIME)		Model B(Logistic − LATE FILING)		Model C(Linear − LEAD TIME)		Model D(Logistic − LATE FILING)		Model E(Linear − LEAD TIME)
Variables		Beta	Significance	Beta	Significance	Beta	Significance	Beta	Significance	Beta	Significance
Constant		175.191	0.000***	−1.262	0.004**	170.738	0.000***	−3.024	0.001**	184.239	0.000***
AUDIT	− (H1a and H1b)	13.061	0.004**	0.064	0.803
BIG 4	− (H2a and H2b)					−16.035	0.001**	−1.113	0.012*
PROFITABILITY	+ (H3a)− (H3b)	−0.019	0.439	0.001	0.456	−0.139	0.009**	−0.006	0.187	0.012	0.680
ASSETS		−4.109	0.001**	−0.154	0.028*	−0.634	0.645	0.050	0.642	−7.706	0.000***
DEBT		17.278	0.004**	0.452	0.184	12.290	0.099	1.184	0.055	23.704	0.009**
MANUFACTURING		−9.132	0.252	−1.866	0.066	−5.293	0.568	−0.898	0.389	−12.280	0.322
MONTH		−4.356	0.256	−0.151	0.481	−5.562	0.242	−0.260	0.454	−2.903	0.611
PAGES		0.852	0.243	0.033	0.435	0.544	0.411	0.015	0.779	2.579	0.345
FIRM AGE		0.165	0.245	−0.010	0.286	0.195	0.203	0.003	0.823	0.127	0.604
Sample size		1000 (audited +unaudited firms)		1000 (audited +unaudited firms)		438 (audited firms)		438 (audited firms)		562 (unaudited firms)
Adjusted R²		0.022				0.031				0.027
F-statistics significance		0.000				0.006				0.002
Pseudo R²				0.036				0.071
Chi² significance				0.033				0.065

Notes:

*Significant at the 0.05 level; **significant at the 0.01 level; ***significant at the 0.001 level