Significance Level	$β_{2}$ Coefficient Significant		$β_{3}$ Coefficient Significant
Significance Level	No. of Stocks	% of Stocks	No. of Stocks	$β_{2}$
1% Level	12	1.54%	42	5.41%
5% Level	90	11.58%	147	18.92%
10% Level	152	19.56%	227	29.21%