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Table 9 Robustness check 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
Variable Coefficient T P-value
EM .1256402 0.68 0.495
SIC .0232756 5.10 0.000
INDUS .5019461 2.76 0.006
SIZE .0985869 5.67 0.000
ROA .022396 0.17 0.866
LEV −.6804796 −6.73 0.000
GROWTH −.1251157 −1.77 0.076
MTB .0349716 6.24 0.000
RD .1065307 3.35 0.001
BIG4 .1186333 1.17 0.241