Variable

Coefficient

Std. Error

t-Statistic

Prob.

MO

−0.031141

0.153746

−2.802550

0.0396

IO

−0.005633

0.107600

−2.052351

0.0583

FO

0.121520

0.340956

0.356409

0.7217

LEV

−0.012408

0.008542

−1.452507

0.1471

INCOME

2.26E−09

6.03E−10

3.754940

0.0002

SIZE

22.73028

5.248028

4.331204

0.0000

C

226.9649

51.15389

4.436903

0.0000

R-squared

0.361267

Adjusted R-squared

0.244847

F-statistic

3.103149