| Variables | VALUE CREATION | |||||
| Evolution of turnover (Model 1) | Evolution of net income (Model 2) | |||||
| Value | ddl | Sig. | Value | ddl | Sig. | |
| AMBF | 0.021 | 1 | 0.839 | −0.033 | 1 | 0.074*** |
| RESPTAP | 0.148 | 2 | 0.03** | 1.821 | 2 | 0.402 |
| OFSCA | 0.115 | 2 | 0.525 | 0.394 | 2 | 0.821 |
| EVOLONETI | 0.264 | 2 | 0.876 | 0.151 | 2 | 0.927 |
| SIZE | 3.385 | 4 | 0.496 | 2.183 | 4 | 0.702 |
| AGE | 5.163 | 4 | 0.02** | 4.322 | 4 | 0.364 |