TABLE 7.

Regression results of the moderating effect of earnings per share.

	Dependent variable: ROEiT + 1
Variable	Model 4
ZMQG
JQG	−19.2506**
	(−2.5585)
IC
JQG*EPS	9.5262**
	(2.06100)
MB	0.4110
	(0.0099)
YRET	−0.2858*
	(−1.7768)
LNSIZE	−3.1515
	(−2.1922)**
AGE	0.5327
	(2.2216)
N	891
F	3.0133

*Indicates a significant correlation at the 0.05 level (two-sided); **indicates a significant correlation at the 0.01 level (two-sided).