1 Change S (t-1) / A (t-1), . Enter 1 / A (t-1), Change S / A (t-1), S / A (t-1) a. All requested variables entered. b. Dependent Variable: PROD / A (t-1) Model Summary Adjusted R Std. Error of the R R Square Square Estimate 1 .978a .957 .956 .23687 a. Predictors: (Constant), Change S (t-1) / A (t-1), 1 / A (t-1), Change S / A (t-1), S / A (t-1) ANOVAb Sum of Squares df Mean Square F Sig. 1 Regression 580.414 4 145.103 2586.240 .000a Residual 26.370 470 .056 Total 606.784 474 a. Predictors: (Constant), Change S (t-1) / A (t-1), 1 / A (t-1), Change S / A (t-1), S / A (t-1) b. Dependent Variable: PROD / A (t-1) Coefficientsa Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -.216 .023 -9.545 .000 1 / A (t-1) -.434 .422 -.010 -1.028 .304 S / A (t-1) .950 .013 1.011 70.853 .000 Change S / A (t-1) -.055 .022 -.035 -2.485 .013 Change S (t-1) / A (t-1) -.093 .027 -.034 -3.452 .001 a. Dependent Variable: PROD / A (t-1) Multiple Regressions Total Earnings Management Descriptive Statistics Mean Std. Deviation N Total Earnings Management .1386 .11337 530 Country .4491 .49787 530
1 Change S (t-1) / A (t-1), 1 / A (t-1), Change S / A (t-1), S / A (t-1) . Enter a. All requested variables entered. b. Dependent Variable: PROD / A (t-1) Model Summary R R Square Adjusted R Square Std. Error of the Estimate 1 .978a .957 .956 .23687 a. Predictors: (Constant), Change S (t-1) / A (t-1), 1 / A (t-1), Change S / A (t-1), S / A (t-1) ANOVAb Sum of Squares df Mean Square F Sig. 1 Regression 580.414 4 145.103 2586.240 .000a Residual 26.370 470 .056 Total 606.784 474 a. Predictors: (Constant), Change S (t-1) / A (t-1), 1 / A (t-1), Change S / A (t-1), S / A (t-1) b. Dependent Variable: PROD / A (t-1) Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -.216 .023 -9.545 .000 1 / A (t-1) -.434 .422 -.010 -1.028 .304 S / A (t-1) .950 .013 1.011 70.853 .000 Change S / A (t-1) -.055 .022 -.035 -2.485 .013 Change S (t-1) / A (t-1) -.093 .027 -.034 -3.452 .001 a. Dependent Variable: PROD / A (t-1) Multiple Regressions Total Earnings Management Descriptive Statistics Mean Std. Deviation N Total Earnings Management .1386 .11337 530 Country .4491 .49787 530