变量 | 模型一(当期绩效) | 模型二(滞后绩效) |
RD | −0.388*** (−16.084) |
|
RD1 |
| −0.268*** (−3.463) |
RD2 |
| 0.145* (1.910) |
lnTA | −0.125*** (−5.179) | −0.189*** (−5.124) |
LEV | −0.374*** (−14.989) | −0.381*** (−9.321) |
TAGR | 0.161*** (6.561) | 0.201*** (5.151) |
调整后R方 | 0.274 | 0.265 |
F值 | 126.661 | 42.962 |
德宾–沃森 | 1.875 | 1.984 |