Table V Statistical results of t- test... | Emerald Publishing

Table V

Statistical results of t-test

Coefficients^a
	Regression model
Model 1	Coefficient	t	Sig.	Conclusions
(Constant)	86.725	18.667	0.000
ACEFEC	−0.660	−1.694	0.092**	Significant
ZFC	0.888	1.931	0.055**	Significant
SUBS	2.210	0.952	0.342	No sig.
ROA	−31.146	−2.219	0.028*	Significant
REP	−2.324	−0.704	0.482	No sig.
TEN	0.291	0.441	0.660	No sig.
ASI	2.066	0.594	0.553	No sig.

Coefficients^a
	Regression model
Model 1	Coefficient	t	Sig.	Conclusions
(Constant)	86.725	18.667	0.000
ACEFEC	−0.660	−1.694	0.092**	Significant
ZFC	0.888	1.931	0.055**	Significant
SUBS	2.210	0.952	0.342	No sig.
ROA	−31.146	−2.219	0.028*	Significant
REP	−2.324	−0.704	0.482	No sig.
TEN	0.291	0.441	0.660	No sig.
ASI	2.066	0.594	0.553	No sig.

Notes: ^aDependent variable: ARL. *,**Significant at 5 and 10 percent significance levels, respectively

Source: Processed output results of SPSS data