Future Business Journal

Table 5 OLS Results for models (1) and (2)

From: Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context

Variables	Model (1)		Model (2)
Variables	Coef	SE	Coef	SE
Constant	0.196	0.328	0.031	0.331
CRRD	− 0.02	0.09	0.06	0.079
EQ	–	–	2.538**	1.027
CRRD x EQ	–	–	− 1.608***	0.592
Size	− 0.087**	0.043	− 0.083*	0.042
Lev	0.001	0.001	0.001	0.001
MTB	− 0.022	0.038	− 0.024	0.043
ROA	0.016**	0.003	0.017***	0.004
GRW	0.141	0.091	0.167*	0.098
Loss	− 0.357	0.357	− 0.325	0.354
Other statistics
R²	0.22	0.25
F-Values	5.951***	4.380***
No. of Observations	95	95

*Significant at level 10%, **Significant at level 5%, ***Significant at level 1%

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