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Does Eva Influence The Level Of Earnings Management Practices?

Table 4: Regression results

Coefficients Standard Error t Stat P-value Lower 95% Upper 95%
Intercept 0.029971 0.007707 3.484285 0 0.015413 0.044528
1 A i t - 1 -234.4 49.33401 -4.06828 0 -331.17 -137.631
∆ R E V i t - Δ R E C i t A i t - 1 -0.03168 0.007707 -3.5879 0 -0.0471 -0.01713
P P E i t A i t - 1 -0.14386 0.011988 -10.16 0 -0.16783 -0.11988
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