Table 5 Regression analysis of the...

Table 5

Regression analysis of the impact of ownership structure on financial reporting integrity

Model		Unstandardized coefficients		Standardized coefficients	t	Sig.
Model		B	Std. error	Beta	t	Sig.
1	(Constant)	30.664	9.204		3.331	0.001
	Firm size	−1.316	0.446	−0.139	−2.949	0.003
	Leverage	6.428	3.023	0.099	2.126	0.034
	Firm age	0.042	0.030	0.065	1.396	0.163
	Blockholder ownership	5.910	1.880	0.146	3.143	0.002
	Institutional ownership	9.663	2.836	0.155	3.407	0.001

Model		Unstandardized coefficients		Standardized coefficients	t	Sig.
Model		B	Std. error	Beta	t	Sig.
1	(Constant)	30.664	9.204		3.331	0.001
	Firm size	−1.316	0.446	−0.139	−2.949	0.003
	Leverage	6.428	3.023	0.099	2.126	0.034
	Firm age	0.042	0.030	0.065	1.396	0.163
	Blockholder ownership	5.910	1.880	0.146	3.143	0.002
	Institutional ownership	9.663	2.836	0.155	3.407	0.001

Note(s): Adjusted R Square = 10.2%. a. Dependent Variable: Financial Reporting Integrity

Source(s): Table by authors’

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