Variables

Coefficients

Student

Constant

−4.497136

0.199

BDSIZE

−1.145523

0.014*

BDIND

−0.0711923

0.416

AUDCOM

0.0151796

0.811

ACIND

0.1243759

0.485

BLOCK

−0.1114762

0.042*

MANAG

0.0442908

0.511

INSTIT

0.1722782

0.000**

BIG4

−0.1770514

0.028*

SIZE

3.264705

0.002**

ROA

0.0423597

0.371

LEV

−0.1348752

0.327

R² adjusted

0.7567

Fischer

3.12

Prob de F

0.0006

N

290