| 变量名 | 回归系数 | T值 |
| CR1 | −0.003052 | −0.598292 |
| CR12 | 0.00011 | 1.614133 |
| Z10 | −0.030156 | −2.846475*** |
| Z102 | 0.001023 | 2.197498** |
| LEV | 0.050621 | 0.526603 |
| lnA | 0.022629 | 0.814318 |
| Adjusted R2 | 0.226467 | |
| Chi square | 0.344464 | |
| F-statistic | 2.919269 | |
| Obs. No. | 60 |