Table 3 Multiple regression results Use... | Emerald Publishing

Table 3

Multiple regression results

	Use of external accountant (CPE) for advising tasks								Firm performance
	Model 1				Model 2				Model 3				Model 4
Variable	b	ß	SE	p	b	ß	SE	P	b	ß	SE	p	b	ß	SE	p
Intercept	−0.60	0.00	0.08	1.000	−0.02	−0.09	0.09	0.292	2.30	0.00	0.57	0.000	2.25	0.00	0.51	0.000
Controls
Perceived competency of CPA in basic accounting tasks	0.16	0.14	0.08	0.118	0.15	0.14	0.08	0.113	0.14	0.15	0.10	0.148	0.07	0.07	0.09	0.470
Perceived competency of CPA in advising tasks	0.03	0.03	0.09	0.752	0.04	0.05	0.09	0.600	0.14	0.17	0.10	0.090	0.11	0.13	0.09	0.153
Use of other external advisors	0.44	0.20	0.08	0.019	0.43	0.19	0.08	0.018	0.18	0.10	0.10	0.326	−0.02	−0.01	0.09	0.886
Main effects
Family involvement in management	0.21	0.21	0.10	0.020	−0.19	−0.19	0.20	0.342
Foreign trade exposure	0.02	0.16	0.08	0.048	0.01	0.12	0.08	0.128
Use of internal accountant for basic tasks	0.02	0.34	0.09	0.000	0.01	0.13	0.07	0.315
Use of external accountant (CPA) for advising tasks													0.39	0.46	0.08	0.000
Interaction effect
Family involvement in management × Use of internal accountant for basic tasks					0.01	0.56	0.01	0.027
∆R²					0.03								0.11
∆F					5.04	0.027							23.95	0.000
R²	0.38				0.41				0.11				0.29
Adjusted R²	0.35				0.37				0.08				0.25
Model F	10.04	0.000			9.68	0.000			3.12	0.018			7.87	0.000

	Use of external accountant (CPE) for advising tasks								Firm performance
	Model 1				Model 2				Model 3				Model 4
Variable	b	ß	SE	p	b	ß	SE	P	b	ß	SE	p	b	ß	SE	p
Intercept	−0.60	0.00	0.08	1.000	−0.02	−0.09	0.09	0.292	2.30	0.00	0.57	0.000	2.25	0.00	0.51	0.000
Controls
Perceived competency of CPA in basic accounting tasks	0.16	0.14	0.08	0.118	0.15	0.14	0.08	0.113	0.14	0.15	0.10	0.148	0.07	0.07	0.09	0.470
Perceived competency of CPA in advising tasks	0.03	0.03	0.09	0.752	0.04	0.05	0.09	0.600	0.14	0.17	0.10	0.090	0.11	0.13	0.09	0.153
Use of other external advisors	0.44	0.20	0.08	0.019	0.43	0.19	0.08	0.018	0.18	0.10	0.10	0.326	−0.02	−0.01	0.09	0.886
Main effects
Family involvement in management	0.21	0.21	0.10	0.020	−0.19	−0.19	0.20	0.342
Foreign trade exposure	0.02	0.16	0.08	0.048	0.01	0.12	0.08	0.128
Use of internal accountant for basic tasks	0.02	0.34	0.09	0.000	0.01	0.13	0.07	0.315
Use of external accountant (CPA) for advising tasks													0.39	0.46	0.08	0.000
Interaction effect
Family involvement in management × Use of internal accountant for basic tasks					0.01	0.56	0.01	0.027
∆R²					0.03								0.11
∆F					5.04	0.027							23.95	0.000
R²	0.38				0.41				0.11				0.29
Adjusted R²	0.35				0.37				0.08				0.25
Model F	10.04	0.000			9.68	0.000			3.12	0.018			7.87	0.000

Note(s): N = 104

Source(s): Table created by authors