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

Table 8: Regression analysis: ROE as the dependent variable

Variables β t-Statistic p-value
Constant -0. 045 0.964
Independent variable:
IRQ 0.206 1.626 0.109
Control variables:
Firm Size 0.048 0.362 0.719
Leverage -0.174 -1.317 0.192
F value 2.035
Sig. 0.118
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