Table 3

Panel EGLS regression results: TobinQ and integrated reporting

VariableUnstandardised coefficientRobust standard errorT-statistic
IRSCORE-0.06890.2479-0.2782
LEV0.0353***0.00734.8052
ROA3.5251***0.59075.9668
CAPEXR-2.1146***0.4820-4.3866
LNASSETS-0.5920***0.686-8.6239
SALESG0.0341*0.01931.7665
DIV0.2595**0.11482.2593
INDSENS0.2012**0.07832.5672
LOSS-0.07720.0679-1.1375
N525
D-W STATISTIC1.5438
R20.4616
Adjusted R20.4424
F-statistic24.1057***
Note(s):

***, ** and * denote significance at the 1, 5 and 10% levels respectively

Source(s): Authors’ construction

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