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Table 7 Regression results for Model II (CSR)

From: Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

CSR = α + β1EM + β2INDUS + β3SIZE + β4ROA + β5LEV + β6GROWTH + β7MTB + β8R & D + β9BIG4 + ε

Adjusted R-squared = 0.0496

Variable

Coefficient

T

P-value

EM

.2600322

1.14

0.254

SIC

.0435496

7.70

0.000

INDUS

1.046145

4.65

0.000

SIZE

.2435294

11.31

0.000

ROA

.0462446

0.28

0.778

LEV

−.8107081

−6.47

0.000

GROWTH

−.1303827

−1.49

0.136

MTB

.0430423

6.20

0.000

RD

.1670621

4.24

0.000

BIG4

.0579144

0.46

0.644