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Corporate Social Responsibility as An Entrenchment Strategy: Malaysia Evidence

Table 3:

Variables Predicted Sign Coefficient t-statistics
(Constant)   -52.277 -9.872
Independent Variable
DACC + -95.506 -1.234
Moderating Variable
CR + 29.254 4.088***
DACC X CR ± 8.668 1.090
Control variables
ROA + 0.594 1.936***
FSIZE + 13.278 16.377***
Adjusted R2 0.741
F-value 147.951***
N 265
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