| Predictors | ROA |
| ROE |
| GPM |
|
| Beta (t) | p (Sig.) | Beta (t) | p (Sig.) | Beta (t) | p (Sig.) | |
| CSRI | −0.141* (−2.245) | 0.026 | 0.097 (1.522) | 0.129 | 0.251*** (3.931) | 0.000 |
| BOI | −0.257** (−2.667) | 0.008 | 0.087 (0.893) | 0.373 | −0.076 (−0.771) | 0.441 |
| BOD | 0.178 (1.865) | 0.063 | 0.186 (1.927) | 0.055 | 0.181 (1.871) | 0.062 |
| FIRM AGE | −0.128* (−2.211) | 0.028 | −0.192** (−3.281) | 0.001 | 0.052 (0.887) | 0.376 |
| FIRM SIZE | −0.072 (−1.239) | 0.217 | −0.055 (−0.935) | 0.351 | 0.089 (1.512) | 0.132 |
| OWNERSHIP | −0.329*** (−4.371) | 0.000 | 0.176* (2.316) | 0.021 | 0.126 (1.641) | 0.102 |
| R | 0.426 |
| 0.405 |
| 0.395 |
|
| R2 | 0.181 |
| 0.164 |
| 0.156 |
|
| Adjusted R2 | 0.159 |
| 0.142 |
| 0.133 |
|
| F-Statistics | 8.155*** (df = 7258) |
| 7.251*** (df = 7258) |
| 6.824*** (7258) |
|