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Table 5 Regression Analysis

From: A study of environmental disclosures practices in Chinese energy industry

 βStd. EBetatp-value
ROA0.2450.1230.1061.9990.046a
SIZE0.1300.0230.3295.5530.000b
LEV0.0100.0840.0070.1200.002b
MNC− 0.0470.029−0.086−1.6330.866
TIME0.0150.0280.0280.5400.590
CERT0.1140.0330.1893.4090.010b
  1. aStatistically significant at the 0.05 level (2-tailed)
  2. bStatistically significant at the 0.01 level (2-tailed)