| Variable | Coef. | Std. Err. | t | P > |t| |
| Fcf | 0.0063 | 0.0940 | 0.07 | 0.947 |
| ID | 0.0959 | 0.0114 | 8.43 | 0.000 |
| Size | −0.0043 | 0.0035 | −1.22 | 0.224 |
| Growth | −0.0018 | 0.0022 | −0.83 | 0.407 |
| Exp | 0.0020 | 0.0021 | 0.95 | 0.343 |
| EVA | −0.1191 | −0.1191 | −1.95 | 0.052 |
| Obs | 373 | |||
| F | 4.95 | |||
| R2 | 0.2287 | |||
| Adjusted R2 | 0.1825 | |||