| variable | Coef. | Std. Err. | t | P > |t| |
| Fcf | 0.1513 | 0.0844 | 1.79 | 0.073 |
| Fincf | 0.0774 | 0.0085 | 9.15 | 0.000 |
| ID | −0.0029 | 0.0022 | −1.36 | 0.174 |
| Size | −0.0001 | 0.0013 | −0.09 | 0.932 |
| Growth | 0.0005 | 0.0011 | 0.48 | 0.633 |
| Exp | −0.0223 | 0.0450 | −0.50 | 0.620 |
| EVA | 0.0044 | 0.0042 | 1.05 | 0.294 |
| Obs | 1092 | |||
| F | 4.52 | |||
| R2 | 0.0887 | |||
| Adjusted R2 | 0.0691 | |||