Table 6 Regression analysis for the... | Emerald Publishing

Table 6

Regression analysis for the moderating role of earnings quality

Model		Unstandardized coefficients		Standardized coefficients	T	Sig.
Model		B	Std. error	Beta	T	Sig.
1	(Constant)	34.064	8.157		4.176	0.000
	Firm size	−1.224	0.397	−0.129	−3.080	0.002
	Leverage	4.378	2.731	0.067	1.603	0.110
	Firm age	0.013	0.026	0.021	0.507	0.613
	Blockholder ownership and earnings quality	1.540	0.135	0.464	11.390	0.000
	Institutional ownership and earnings quality	0.019	0.015	0.052	1.285	0.199

Model		Unstandardized coefficients		Standardized coefficients	T	Sig.
Model		B	Std. error	Beta	T	Sig.
1	(Constant)	34.064	8.157		4.176	0.000
	Firm size	−1.224	0.397	−0.129	−3.080	0.002
	Leverage	4.378	2.731	0.067	1.603	0.110
	Firm age	0.013	0.026	0.021	0.507	0.613
	Blockholder ownership and earnings quality	1.540	0.135	0.464	11.390	0.000
	Institutional ownership and earnings quality	0.019	0.015	0.052	1.285	0.199

Note(s): Adjusted R Square = 24.4%. ^aDependent Variable: Financial Reporting Integrity

Source(s): Table by authors’