| Coefficients | P-value | ||
| Intersect | ā1.353*** | 0.0033 | |
| Log assets | 0.129*** | 0.0001 | |
| Growth opportunities | ā0.0197** | 0.0276 | |
| Net Income | ā4.3527Eā07* | 0.0765 | |
| Coefficient of determination | 0.586 | ||
| Adjusted coefficient of determination | 0.555 | ||
| Observations | 44 | ||