Variables

Coefficients

Standard Deviation

t-Statistics

Level of Significance

y-Intercept (C)

−0.404

0.698

−0.579

0.563

Beginning Book Value BV (−1)

0.000

0.000

0.212

0.831

Abnormal Earnings (AE)

0.000

0.000

0.953

0.341

Size

0.132

0.053

2.471

0.014^**

Last Year Intellectual Disclosure D (−1)

0.005

0.005

2.216

0.027^**

Adj._R²

F

Prob. > chi²

Obs.

0.129

1.850

0.000

388