Model Summary and Parameter Estimates

Dependent Variable:ERC (Y)

Model Summary Parameter Estimates

Equation R Square F df1 df2 Sig. Constant b1

Linear ,011 1,903 1 168 ,170 -,232 ,648

The independent variable is CSR DISCLOSURE (X1).

Model Summary and Parameter Estimates

Dependent Variable:ERC (Y)

Model Summary Parameter Estimates

Equation R Square F df1 df2 Sig. Constant b1

Linear ,039 6,835 1 168 ,010 ,170 -,488

The independent variable is DEFAULT RISK (X2).

 Model Summary and Parameter Estimates
Dependent Variable:ERC (Y)

Model Summary Parameter Estimates

Equation R Square F df1 df2 Sig. Constant b1

Linear ,005 ,808 1 168 ,370 -,053 ,023

The independent variable is LEVERAGE (X3).