Model

Unstandardized Coefficients

Standardized Coefficients

Beta

t

Sig.

B

Std. Error

1

(Constant)

4.128

.322

12.806

.000

Revenue recognition

.144

.035

.206

4.145

.000

Reevaluation of internal controls

.328

.039

.508

8.479

.000

Review of Asset impairment

.100

.054

.090

1.851

.065

Frequent fair value assessment of assets

−.459

.060

−.476

−7.619

.000

Management of the cash flows and cash conversion cycle

−.183

.044

−.258

−4.138

.000

Frequent assessment of going concern

.177

.036

.217

4.911

.000