| 变量名 | 回归系数 | T值 |
| CR1 | 0.007131 | 0.050036 |
| CR12 | 0.20745 | 1.104807 |
| Z10 | −0.003019 | −4.436316*** |
| LEV | −0.05178 | −1.660863 |
| lnA | 0.014661 | 3.079177*** |
| Adjusted R2 | 0.169957 | |
| Chi square | 0.184992 | |
| F-statistic | 5.652811 | |
| Obs. No. | 434 |