REGRESSION

/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Income_smoothing_Y
/METHOD=ENTER Total_Aktiva_X1 Final_leverage_X2.

Regression

Notes

Output Created 02-DEC-2019 16:15:14

Comments
Active Dataset DataSet0
Filter <none>
Weight <none>
Input
Split File <none>
N of Rows in Working Data 22
File
User-defined missing values are treated
Definition of Missing
as missing.
Missing Value Handling
Statistics are based on cases with no
Cases Used
missing values for any variable used.
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
Syntax
/NOORIGIN
/DEPENDENT Income_smoothing_Y
/METHOD=ENTER Total_Aktiva_X1
Final_leverage_X2.
Processor Time 00:00:00,02

Elapsed Time 00:00:00,11

Resources Memory Required 1636 bytes

Additional Memory Required 0 bytes

for Residual Plots
[DataSet0]

Variables Entered/Removeda

Model Variables Variables Method

Entered Removed

Final_leverage_ . Enter
1 X2,
Total_Aktiva_X1b

a. Dependent Variable: Income_smoothing_Y

b. All requested variables entered.

Model Summary

Model R R Square Adjusted R Std. Error of the

Square Estimate

,426a ,182 ,000 53,32983955381

1
0

a. Predictors: (Constant), Final_leverage_X2, Total_Aktiva_X1

ANOVAa

Model Sum of Squares df Mean Square F Sig.

Regression 5678,426 2 2839,213 ,998 ,406b

1 Residual 25596,646 9 2844,072

Total 31275,072 11

a. Dependent Variable: Income_smoothing_Y

b. Predictors: (Constant), Final_leverage_X2, Total_Aktiva_X1

Coefficientsa

Model Unstandardized Coefficients Standardized t Sig.

Coefficients

B Std. Error Beta

 (Constant) 73,754 158,167 ,466 ,652

1 Total_Aktiva_X1 -5,691 14,480 -,159 -,393 ,703

Final_leverage_X2 -74,367 98,824 -,304 -,753 ,471

a. Dependent Variable: Income_smoothing_Y