measure of the statistical significance of an independent variable b in explaining the dependent variable y. It is determined by dividing the estimated regression coefficient b by its standard error Sb .That is

t-Value = b/Sb

Thus, the t-statistic measures how many standard errors the coefficient is away from zero. Generally, any t-value greater than +2 or less than 2 is acceptable. The higher the t-value, the greater the confidence we have in the coefficient as a predictor. Low t-values are indications of low reliability of the predictive power of that coefficient.