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Table 6 Regression results for Model I (EM)

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

EM = α + β1CSR + β2INDUS + β3SIZE + β4ROA + β5LEV + β6GROWTH + β7MTB + β8R & D + β9BIG4 + ε
Adjusted R-squared = 0.0812
Variable Coefficient T P-value
CSR .0009125 1.14 0.254
SIC −.0009392 −2.79 0.005
INDUS −.0425261 −3.19 0.001
SIZE −.0126608 −9.90 0.000
ROA −.1023971 −10.64 0.000
LEV .0233651 3.14 0.002
GROWTH −.0305597 −5.92 0.000
MTB .0018528 4.50 0.000
RD .0051949 2.22 0.026
BIG4 −.0187861 −2.53 0.011