| Variable name | COMP* | |
| Coefficient | P-value | |
| lnSALES | 0.461*** | 0.000 |
| ROA | 0.012*** | 0.000 |
| RET | −0.002 | 0.367 |
| GROWTH | 0.415** | 0.018 |
| HOLD | 0.004* | 0.053 |
| LEV | −0.001 | 0.398 |
| STDROA | −0.008** | 0.025 |
| STDRET | 0.001** | 0.043 |
| RD | 0.062*** | 0.000 |
| INV | 1.185*** | 0.000 |
| YEAR | 0.182*** | 0.000 |
| Intercept term | 9.139*** | 0.000 |
| N | 7007 | |
| Adj.R2 | 0.5266 | |
| F-value | 707.28*** | |