| 模型 | 系数 | 标准差 | P值 |
| 常数 | 0.056 | 0.636 | 0.93 |
| eps | 0.142 | 0.065 | 0.028** |
| size | 0.794 | 0.031 | 0*** |
| md | 0.11 | 0.002 | 0*** |
| qu | 0.005 | 0.001 | 0.002*** |
| area | 0.247 | 0.062 | 0*** |
| gro | -0.001 | 0.001 | 0.211 |
| liq | -0.002 | 0.007 | 0.781 |
| owner | -0.138 | 0.072 | 0.057* |
| roe | 0.003 | 0.004 | 0.497 |
| h1 | -0.005 | 0.002 | 0*** |
| cash | -0.067 | 0.031 | 0.031** |
| opr | 0.434 | 0.056 | 0*** |
| debt | -0.011 | 0.002 | 0*** |
| R | 0.567 |
|
|
| F检验 | 86.859 |
| 0 |