| AUDQ | Coef. | Std.err | T | p > t |
| CG | −0.79 | 0.59 | −1.33 | 0.09 |
| LEV | 0.02 | 0.46 | 0.05 | 0.96 |
| FSIZE | 0.76 | 0.15 | 5.02 | 0.00 |
| PROF | 1.29 | 0.97 | 1.33 | 0.09 |
| CONS | −4.40 | 1.08 | −4.08 | 0.00 |