| Model 1: | |||
| Independent variable | Coefficient | t-value | Significant |
| Intercept | 0.092 | 1.133 | 0.257 |
| Q | −0.004 | −4.341 | 0.000 |
| SIZE | −0.004 | −1.355 | 0.176 |
| LEV | 0.016 | 0.372 | 0.709 |
| Coefficient of determination | 0.330 | Adjusted coeff. Of deter. | 0.188 |
| f-value | 2.32 | f−value significant | 0.000 |
| Durin-Watson value 2.29 | |||