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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