| ROA | ROE | EVA |
promise | 0.108* | 0.118 | 0.076 |
promiseyear | 0.023* | 0.026 | 0.057 |
realization | 0.022 | 0.035 | 0.059 |
shell | −0.193*** | −0.287*** | −0.534*** |
cross | −0.052*** | −0.062** | −0.191** |
lev | 0.018 | 0.151* | 0.021 |
size | −0.009 | −0.018 | −0.028 |
soe | −0.018 | −0.056* | −0.162 |
year | 控制 | 控制 | 控制 |
Adj−R2 | 0.53 | 0.489 | 0.294 |
F | 11.442*** | 9.842*** | 4.844*** |