| Variable | Coefficent β | T statistic | Variable |
| Significant level | −6.673,619 | −6.630,503 | C |
| 0.0000 | 0.076,005 | 2.740,019 | ABIQ |
| 0.0198 | 0.075,363 | 3.860,014 | BETA |
| 0.0001 | 0.511,567 | 7.082,338 | SIZE |
| 0.0000 | 0.090,262 | 2.199,154 | MTB |
| 0.0286 | 0.335,239 | 0.675,328 | LEV |
| 0.4999 | 0.295,093 | 0.677,681 | ROA |