| Dependent variable: discretionary items | ||
|
|
| |
Intercept | 0.228*** | 0.325*** | 0.494*** |
| −0.155*** | −0.327*** | −0.312*** |
| −0.317** | −0.286** | −0.119** |
| 0.102** | 0.158** | 0.189*** |
| −0.167*** | −0.136** | −0.148*** |
| −0.058 | 0.062 | 0.059 |
Adj-R2 | 0.136 | 0.189 | 0.217 |
F-value | 21.3395*** | 28.318*** | 29.932*** |