Table 4.

Regression Result.

	Coefficients	Standard error	t stat	p-value
Intercept	0.1146	0.1750	0.6546	0.5141
D/E	−0.0071	0.0031	−2.2753	0.0248
D/A	−0.0874	0.0089	−9.7901	0.0000
BS	−0.0106	0.0134	−0.7897	0.4314
AC	0.0220	0.0440	0.4994	0.6185
CD	−0.0094	0.0286	−0.3270	0.7443
R	0.722		R2	0521
Adjusted R2	0.499		Standard Error	0.131