The summary of the regression coefficients of model 1 (with a time lag)
| Regression model | Unstandardized coefficient | t-statistic | p-value | ||
|---|---|---|---|---|---|
| B | Standard error | ||||
| C | −5.642 | 1.330 | −4.243 | 0.000 | |
| COMPACC | 10.889 | 3.285 | 3.315 | 0.001 | |
| SIZE | 0.092 | 0.030 | 3.071 | 0.002 | |
| ROA | 0.320 | 0.158 | 2.028 | 0.043 | |
| LEV | 0.194 | 0.113 | 1.724 | 0.085 | |
| SALE | 0.007 | 0.008 | 0.891 | 0.373 | |
| CFO | 0.035 | 0.019 | 1.836 | 0.067 | |
| BUSY | 0.184 | 0.567 | 0.325 | 0.745 | |
| Coefficient of determination | Adjusted coefficient of determination | Durbin-Watson statistic | F-statistic | p-value | |
| 0.310 | 0.191 | 0.975 | 2.606 | <0.001 | |
| Regression model | Unstandardized coefficient | ||||
|---|---|---|---|---|---|
| B | Standard error | ||||
| C | −5.642 | 1.330 | −4.243 | 0.000 | |
| COMPACC | 10.889 | 3.285 | 3.315 | 0.001 | |
| SIZE | 0.092 | 0.030 | 3.071 | 0.002 | |
| ROA | 0.320 | 0.158 | 2.028 | 0.043 | |
| LEV | 0.194 | 0.113 | 1.724 | 0.085 | |
| SALE | 0.007 | 0.008 | 0.891 | 0.373 | |
| CFO | 0.035 | 0.019 | 1.836 | 0.067 | |
| BUSY | 0.184 | 0.567 | 0.325 | 0.745 | |
| Coefficient of determination | Adjusted coefficient of determination | Durbin-Watson statistic | |||
| 0.310 | 0.191 | 0.975 | 2.606 | <0.001 | |
Source(s): Created by authors
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