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

Table 7: Regression analysis: ROA as the dependent variable

Variables β t-Statistic p-value
Constant -0.918 0.362
Independent variable:
IRQ 0.239 2.102 0.039
Control variables:
Firm Size 0.047 2.102 0.697
Leverage -0.363 -3.081 0.003
F value 6.034
Sig. 0.001
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