A normal view of the result of the combined coefficient of determination IC and FP at 22% may appear relatively smaller than other studies, it should, however, be noted that only three of the five VAIC proxies were used in measuring the impact. IC predicts the behaviour of CS at cumulative level of 19% which is marginally lower than IC-FP relationship.

The clearer picture of the subsisting relationships between the predictors and dependent variables would be seen in the subsequent discussions where the t-values generated could be used in testing the hypothesis and estimated the predictive relevance of the model.