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Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Table 10: Regression analysis: Tobin’s Q as the dependent variable

Variables β t-Statistic p-value
Constant 0.769 0.445
Independent variable:
IRQ 0.163 1.365 0.177
Control variables:
Firm Size -0.273 -2.182 0.033
Leverage -0.138 -1.121 0.266
F value 3.468
Sig. 0.021
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