Coefficients

P-value

Intersect

−1.405***

0.0030

Log assets

0.128***

0.0001

Growth opportunities

−0.020**

0.0262

Net income

−4.7649E−07*

0.0638

Asset tangibility

0.0766

0.5286

Coefficient of determination

0.590

Adjusted coefficient of determination

0.548

Observations

44