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

Table 9: Regression analysis: EVA as the dependent variable

Variables β t-Statistic p-value
Constant -0.500 0.618
Independent variable:
IRQ 0.204 1.949 0.055
Control variables:
Firm Size -0.368 -3.360 0.001
Leverage -0.308 -2.842 0.006
F value 11.337
Sig. 0.000
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