Table 10

Summary of the regression coefficients of model 2 (the robust regression)

Regression modelUnstandardized coefficientt-statisticp-value
BStandard error
C−101.0423.963−25.4980.000
COMPACC−274.90110.622−25.8800.000
SIZE−0.2230.031−7.1240.000
ROA5.9280.37515.8220.000
LEV2.7800.23911.6230.000
SALE0.0150.0260.5700.569
CFO−0.0030.037−0.0790.937
BUSY1.8260.2626.9750.000
Coefficient of determinationAdjusted coefficient of determinationAkaike information criterion (AIC)F-statisticp-value
0.4690.4302655.2991138.952<0.001

Source(s): Created by authors

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