| Variables | Coefficient | Std. Error | t-Statistics | Probability |
| C | 214.9722 | 56.34648 | 3.815185 | 0.0005 |
| AVAT | 0.338137 | 0.676375 | 0.499926 | 0.6203 |
| ACIT | 0.588920** | 0.118701 | 4.961370 | 0.0000 |
| ACED | −3.000603** | 1.059503 | −2.832086 | 0.0077 |
| APPT | 0.195577** | 0.049598 | 3.943251 | 0.0004 |