Variable

Coefficient

Standard error

T

P

B

−0.034

0.047

−0.71

0.475

LEV

−3.452^***

0.040

−85.59

0.000

TR

0.0001^***

0.000

4.96

0.000

TAT

0.224^***

0.039

5.67

0.035

RBR

0.046^***

0.006

7.42

0.000

Ind

Controlled

Year

Controlled

Adj.

0.3287

F (sig)

650.81 (0.000)