From: The detection of earnings management through a decrease of corporate income tax
 | Coefficient | Mean | 25% | Median | 75% |
---|---|---|---|---|---|
NI Estimated | α1i | 0.0698 | −0.6190 | 0.0699 | 0.4260 |
t-statistic |  | 0.1051 | −0.6160 | 0.1091 | 0.9290 |
Estimated | α2i | −0.0376 | −0.8770 | −0.0449 | 0.7560 |
t-statistic |  | −0.0096 | −0.8010 | −0.0074 | 0.5759 |
Estimated | α3i | −0.0280 | −0.2800 | −0.0307 | 0.2001 |
t-statistic |  | 0.0795 | −0.4600 | 0.0752 | 0.8500 |
Adjusted R2 | Â | 0.2888 | 0.0888 | 0.287 | 0.3199 |
Durbin–Watson stat |  | 2.1206 | 1.1206 | 2.1206 | 2.9206 |