Write the results of the regression table below-

the topic - The relationship between financial distress and earning management in Industry/ Oil and gas companies.

Table 3

Pooled Regression of discretionary accruals on control variables with ATL-Z score.

Variables Std. Error (P-value) Beta T-sta. Sign.

DACC 0.067 0.005 0.00 14.838 <.001

(Constant)

ALT-Z 0.000 0.001 0.011 0.207 0.836

CFO -1.266 0.000 -0.014 -0.344 0.732

LEV 0.016 0.008 0.104 2.034 0.045

SIZE 0.000 0.000 -0.052 -1.263 0.210

M/B 0.000 0.001 0.026 0.596 0.552

SGR 0.119 0.005 0.925 22.826 <.001

Total Observations = 99

Adjusted R²= 0.854

F- statistics =90.050

Sig. = <0.001

The number of the firm-year observations with necessary data on S&P Capital IQ is 99 after cleaning the data