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 |