CRS

b

se(b)

t

p

VRS

B

se(b)

t

p

(Constant)

−0.092

0.146

−0.632

0.528

(Constant)

−0.275

0.150

−1.835

0.068

LN_TA

0.005

0.001

6.207

0.000

LNTTLDEP

0.052

0.008

6.414

0.000

LNTTLDEP

0.018

0.008

2.317

0.021

LN_TA

0.002

0.001

2.155

0.032

ROE

−0.001

< 0.001

−2.580

0.011

R2 = 0.139.. s = 0.242. F = 21.

p(F) < 0.001

R2 = 0.145.. s = 0.249. F = 21.98.

p(F) < 0.001