Table 4.

Results of regression model.

Variables	RRTA	t value	p value
Cons	0.170	1.354	0.179
EPS	0.017	2.881	0.005**
GCR	0.398	3.132	0.002**
ECR	−0.122	−1.307	0.194
ROE	0.121	5.155	0.000**
DAR	−0.117	−3.936	0.000**
TA	−0.004	−0.721	0.473
F value		41.780**
Adj-R2		0.702

^**p < 0.01.