| SZS | EA | ES | 共线性统计 | |||
变量 | B | Sig. | B | Sig. | B | Sig. | VIF |
(常量) | −1.000 | 0.000 | 1.443 | 0.000 | −4.654 | 0.018 |
|
XBRL1 | 0.178 | 0.000 | −0.009 | 0.747 | −0.406 | 0.180 | 1.286 |
XBRL2 | 0.047 | 0.133 | −0.036 | 0.229 | −0.284 | 0.402 | 1.181 |
SIZE | 0.152 | 0.000 | −0.061 | 0.000 | 0.432 | 0.000 | 1.211 |
SOE | 0.093 | 0.000 | −0.042 | 0.086 | −0.609 | 0.030 | 1.177 |
FIR | 0.379 | 0.000 | 0.049 | 0.516 | 0.605 | 0.477 | 1.099 |
ROE | −0.0003 | 0.649 | 0.019 | 0.000 | −0.002 | 0.810 | 1.005 |
LEV | 0.006 | 0.055 | 0.014 | 0.000 | −0.019 | 0.546 | 1.072 |
样本量 | 2598 | 2598 | 2598 |
| |||
Adjusted R Square | 0.172 | 0.222 | 0.008 |
| |||
F (Sig.) | 78.094 (0.000) | 106.966 (0.000) | 4.107 (0.000) |
|