| Variable | F | Lev | Roa | Size | Turn |
| Significance | −0.113*** | 0.233*** | −0.115*** | −0.001 | −0.0021 |
| N | 3549 | 3549 | 3549 | 3549 | 3549 |
| F Value | 6.18 |
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| R^2 | 0.26 |
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